Legal analysis, legislation and case law updates.
The special tax regime under Resolution No. 51/997 sets a notional method for determining net income from trading, resulting in an effective IRAE rate of 0.75%.
Law No. 20,380 on Real Estate Operators establishes a modern legal framework that raises the standing of the activity and fosters its professionalization in Uruguay.
Acquisitive prescription is one of the oldest mechanisms by which the law favors legal certainty over the registered owner's inactivity, allowing a possessor to become owner.
Judicial auctions allow buyers to acquire real estate at reduced prices, but they also carry risks. An overview of the process, benefits and challenges.
Law No. 18,795 on Promoted Housing encourages private investment and eases access to home ownership, with tax benefits and legal backing.
New predicate offenses, the crime of assisting money laundering, and expanded due-diligence duties for notaries under Law No. 20,469.
Beyond donation: the will, the testamentary trust and patrimonial companies, three instruments for organizing the transfer of wealth.
A practical guide to understanding the procedures, rules and legal implications of using crypto assets to buy and sell real estate in Uruguay.
Since Law No. 20,021, donating property during one's lifetime has gone from a risky legal move to a safe, effective and strategic tool for family wealth planning.
Six years after its implementation, the SAS has consolidated as an agile and flexible legal structure for entrepreneurship in Uruguay.