Legal residence in Uruguay is a fundamental requirement for those who wish to establish themselves temporarily or permanently in the country. Obtaining it means having an immigration status that allows foreigners to live, work and study in Uruguay regularly and in accordance with the law. Tax residency in Uruguay determines what taxes the individual or company must pay, and where they must pay them. Obtaining it can be a complex task that involves several steps and requirements. This Guide covers the most relevant practical aspects of each type of residence.

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