[et_pb_section fb_built=”1″ admin_label=”Hero section” _builder_version=”4.27.4″ use_background_color_gradient=”on” background_color_gradient_stops=”rgba(0,0,0,0.25) 0%|rgba(0,0,0,0.25) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(0,0,0,0.25)” background_color_gradient_end=”rgba(0,0,0,0.25)” background_image=”https:\/\/vieragro.com.uy\/wp-content\/uploads\/2025\/07\/portada-informe-juridico.jpg” background_position=”top_center” custom_margin=”|||” custom_padding=”10%||10%|” collapsed=”off” global_colors_info=”{}”][et_pb_row column_structure=”3_4,1_4″ _builder_version=”4.16″ custom_margin=”|||” global_colors_info=”{}”][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”1px|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.4″ _dynamic_attributes=”content” text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”1.8em” header_font=”Lato|900||on|||||” header_font_size=”74px” header_letter_spacing=”2px” header_line_height=”1.2em” background_layout=”dark” animation_style=”fold” hover_enabled=”0″ header_font_size_tablet=”44px” header_font_size_phone=”35px” header_font_size_last_edited=”on|phone” global_colors_info=”{}” sticky_enabled=”0″]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ background_color=”#efefef” custom_padding=”54px|0px||0px” global_colors_info=”{}”][et_pb_row column_structure=”1_3,2_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.16″ background_color=”#65a444″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” max_width=”1440px” custom_margin=”-10%|||” custom_padding=”0|0px|0px|0px|false|false” animation_style=”slide” animation_direction=”bottom” animation_intensity_slide=”6%” animation_starting_opacity=”100%” border_radii=”on|15px|15px|15px|15px” border_color_all=”#e9c428″ border_width_top=”18px” box_shadow_style=”preset3″ box_shadow_horizontal=”5px” box_shadow_color=”rgba(0,0,0,0.21)” use_custom_width=”on” custom_width_px=”1440px” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”60px|40px|60px|40px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar orientation=”right” area=”et_pb_widget_area_1″ show_border=”off” admin_label=”Barra lateral” _builder_version=”3.21.1″ header_font=”|300|||||||” header_text_color=”#ffffff” body_font=”|300|||||||” body_text_color=”#ddfdd3″ body_font_size=”18px” body_line_height=”2em” text_orientation=”left” custom_padding=”30px||30px||true” border_color_bottom=”#ffffff” remove_border=”off” global_module=”1676″ global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.16″ background_color=”#ffffff” custom_padding=”60px|40px|60px|40px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ header_font=”||||||||” header_3_font=”Lato|700||on|||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n
In Uruguay, both individuals and legal entities may hold responsibility for agricultural holdings. No limitation shall exist at this respect; both citizens and foreign nationals, minors and adults may own such holdings, regardless of its location. In addition, there are no limitations regarding entity type; people may use General Partnerships, Limited Partnership, Limited Liability Companies. If electing Public Limited Companies, shares need to be nominative.<\/p>\n
[\/et_pb_text][et_pb_text admin_label=”Texto” _builder_version=”4.16″ header_font=”||||||||” header_3_font=”Lato|700||on|||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]
\n <\/p>\n
[\/et_pb_text][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n
According to the current tax system that applies to the agriculture sector in Uruguay, there are three types of taxes: SEURIDAD social security, municipal taxes and national taxes<\/strong><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_padding=”50.88px|0px|0px|0px|false|false” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.16″ module_alignment=”center” custom_margin=”|||” custom_padding=”|||” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ background_color_gradient_direction=”35deg” background_color_gradient_start=”#ff6a88″ background_color_gradient_end=”#ff99ac” custom_padding=”|30px||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”20px||” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n SOCIAL SECURITY <\/strong><\/p>\n Each rural company has to contribute with Social Security, by paying taxes to the BPS (in Spanish: \u201cBanco de Previsi\u00f3n Social\u201d). This contribution is paid in three periods of 4 months.<\/p>\n Employer Contribution<\/strong><\/p>\n This is calculated by multiplying the following variables: Worker Contribution<\/strong><\/p>\n Companies in the agriculture and livestock sector are retention agents. This means that when wages need to be paid, the employer must retain the corresponding contributions from the workers, so that he can pay the retained amount together with the Employer Contribution every four months.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_direction=”115deg” background_color_gradient_stops=”#a3bc4f 0%|#65a444 100%” background_color_gradient_start=”#a3bc4f” background_color_gradient_end=”#65a444″ custom_padding=”|||” custom_padding_tablet=”|||” custom_padding_phone=”|||” custom_padding_last_edited=”on|phone” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/vieragro.com.uy\/wp-content\/uploads\/2019\/05\/impuestos.jpg” align=”center” _builder_version=”4.16″ custom_margin=”-40px|40px|40px|-40px|false|false” custom_padding=”|||” animation_style=”zoom” animation_direction=”right” animation_intensity_zoom=”6%” animation_starting_opacity=”100%” box_shadow_style=”preset3″ box_shadow_horizontal=”13px” box_shadow_vertical=”42px” box_shadow_blur=”45px” box_shadow_spread=”-3px” box_shadow_color=”rgba(0,0,0,0.1)” always_center_on_mobile=”off” global_colors_info=”{}” custom_margin_tablet=”0px|0px|40px|0px|false|false” custom_margin_phone=”||0px||false|false” custom_margin_last_edited=”on|phone”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|30px||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n In this sector, there is a fictional concept of food and home for the worker, which is added to the established wage. The discounts that apply to the workers verify from 18.125% to 24.125%, depending on the wage.<\/p>\n <\/p>\n MUNICIPAL TAXES<\/strong><\/p>\n RURAL PROPERTY TAX<\/strong> <\/p>\n This is a department tax that affects land properties. It varies according to the property\u2019s land register. It is paid in four or five annual installments, depending on each department.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n LIVESTOCK SALE TAX<\/strong> <\/p>\n Selling livestock for meat processing plants, auctions, or private sells, is taxed 1% of the total value. This must be paid 30 days after the transaction is completed.<\/p>\n <\/p>\n NATIONAL TAXES<\/strong><\/p>\n As from July 1st, 2007, the IRA was repealed, and a new tax was created: [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ make_equal=”on” _builder_version=”4.16″ module_alignment=”center” custom_margin=”||200px|” custom_padding=”0px||0px|” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_direction=”1deg” background_color_gradient_stops=”#A3BC4F 0%|#e9c428 100%” background_color_gradient_start=”#A3BC4F” background_color_gradient_end=”#e9c428″ custom_padding=”20px|5%||5%” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/vieragro.com.uy\/wp-content\/uploads\/2019\/05\/impuestos-2.jpg” align=”center” align_tablet=”center” align_phone=”center” align_last_edited=”on|desktop” _builder_version=”4.16″ custom_margin=”-20px||-20px|” custom_padding=”|||” animation_style=”zoom” animation_direction=”left” animation_intensity_zoom=”10%” animation_starting_opacity=”100%” box_shadow_style=”preset3″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”40px||0px|” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n IRAE<\/strong> <\/p>\n It charges those agriculture and livestock activities intended to receive primary products, vegetables or animals. Alienation of fixed assets, agriculture and livestock services given by producers themselves, sheparding, share-cropping, and fence activities are also included, whether they are carried out in a permanent, accidental or transitory way. [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.16″ custom_margin=”-100px||” custom_padding=”0|0px|40px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|30px||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n Properties acquired before July 1st, 2007<\/strong> <\/p>\n Companies: <\/strong> Income 6 % x 25 % (IRAE) = 1.5 % o\/ sales amount.<\/p>\n Individuals: <\/strong> Income 15 % x 12 % = 1.8 % o\/ sales amount.<\/p>\n Properties acquired after July 1st, 2007<\/strong> <\/p>\n Sale price \u2013 purchase price (corrected by UI) = Income<\/p>\n Companies: <\/strong> 25 % o\/ income.<\/p>\n Individuals: <\/strong> 12 % o\/ income.<\/p>\n Forestry:<\/strong> income from forestry exploitation (Law 15939) will not be counted for IRAE or other taxes set in the future.<\/p>\n Rate: <\/strong> Tax rate is of 25% over income tax.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Texto” _builder_version=”4.16″ text_font=”Lato||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid” global_colors_info=”{}”]<\/p>\n WEALTH TAX<\/strong><\/p>\n Since 2001, agriculture and livestock companies are exempt from paying wealth tax regarding the land. 1-<\/strong> They are resident entities and have the assets represented by bearer securities.<\/p>\n 2-<\/strong> The are non-resident entities, except when it comes to individuals. [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Hero section” _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_stops=”#a3bc4f 0%|#65a444 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#a3bc4f” background_color_gradient_end=”#65a444″ background_position=”top_center” custom_margin=”|||” custom_padding=”10%||10%|” box_shadow_style=”preset6″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_margin=”|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_cta title=”About us” button_url=”https:\/\/vieragro.com.uy\/en\/about-us\/” button_text=”Next” _builder_version=”4.16″ header_font=”Lato|900||on|||||” header_font_size=”48px” header_letter_spacing=”2px” header_line_height=”1.2em” body_font=”Lato||||||||” body_font_size=”20px” body_line_height=”1.8em” use_background_color=”off” custom_button=”on” button_text_size=”16px” button_text_color=”#ffffff” button_bg_color=”#e9c428″ button_border_width=”6px” button_border_color=”#e9c428″ button_border_radius=”5px” button_letter_spacing=”2px” button_font=”Lato|900||on|||||” max_width=”750px” module_alignment=”center” animation_style=”fold” header_font_size_tablet=”40px” header_font_size_phone=”” header_font_size_last_edited=”on|tablet” header_text_shadow_style=”preset1″ header_text_shadow_blur_strength=”0.6em” header_text_shadow_color=”rgba(0,0,0,0.24)” box_shadow_style_button=”preset3″ box_shadow_blur_button=”30px” box_shadow_spread_button=”8px” box_shadow_color_button=”rgba(250,127,40,0.15)” button_letter_spacing_hover=”2px” global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”on” button_letter_spacing__hover=”2px” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”]Learn more about us[\/et_pb_cta][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Hero section” _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_stops=”rgba(68,68,68,0.95) 0%|rgba(34,34,34,0.95) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(68,68,68,0.95)” background_color_gradient_end=”rgba(34,34,34,0.95)” background_image=”https:\/\/vieragro.com.uy\/wp-content\/uploads\/2019\/05\/wtc-pie.jpg” background_position=”top_center” custom_margin=”|||” custom_padding=”5%||5%||true” background_color_gradient_stops_tablet=”rgba(68,68,68,0.95) 0%|rgba(34,34,34,0.95) 100%” background_color_gradient_stops_phone=”rgba(68,68,68,0.95) 0%|rgba(34,34,34,0.95) 100%” box_shadow_style=”preset6″ global_module=”1740″ saved_tabs=”all” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ module_alignment=”center” animation_style=”slide” animation_direction=”bottom” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/vieragro.com.uy\/wp-content\/uploads\/2019\/03\/logo2.png” show_bottom_space=”off” align=”center” align_tablet=”center” align_last_edited=”on|desktop” _builder_version=”4.16″ module_alignment=”right” custom_padding=”|40%||40%||true” global_colors_info=”{}” align_phone=”center”][\/et_pb_image][et_pb_text _builder_version=”4.16″ text_font=”Roboto||||||||” text_line_height=”1.8em” header_font=”||||||||” header_2_font=”Lato|700|||||||” header_2_font_size=”32px” header_2_line_height=”1.4em” text_orientation=”center” background_layout=”dark” custom_margin=”|||” custom_padding=”40px|||” global_colors_info=”{}”]<\/p>\n 1248 Dr. Luis Alberto de Herrera Ave,
\n SUP x IP x SMN x 0.066
\nIP = tax
\nSUP = surface
\nSMN = minimal national wage.\n<\/p>\n
\n IRAE<\/strong>.<\/p>\n
\nIRAE is mandatory for public limited companies. Other subjects of law may pay the IMEBA tax, if and when their incomes are no higher than 2,000,000 UI or have up to 1250 ha CONEAT. Expenses could be deduced from duly documented activities.
\nALIENATION FO RURAL PROPERTIES
\nRent originated from the sale of properties and\/or rural establishments have to pay IRAE.<\/p>\n
As from July 1st, 2007, the wealth tax comes into effect for companies that comply with some of the following conditions:<\/p>\n
When shareholder equities are nominative, but the title holder is not an individual, such nominative equities will apply to the bearer.<\/p>\n
\nWorld Trade Center Tower III , Floor 12
\n 11300 Montevideo, Uruguay<\/p>\n