Uruguay expands COVID-19 tax relief measures

The law expands the list of activities that qualify for the COVID-19 tax relief measures and establishes tax exemptions.

On 22 June 2021, Uruguay enacted Law 19,956 to amend the COVID-19 tax relief measures initially introduced in Law No. 19,942 of 2021.

According to the law, the Government intends to provide additional support to taxpayers that are facing financial hardships caused by the COVID-19 pandemic. Benefits under the law include:

• Expanding the list of activities that benefit from the COV…