Answer
A commonly cited benchmark is at least 183 days of presence in Uruguay in a calendar year. Tax residence is not determined by day-counting alone: personal and economic ties are also considered, and immigration status is not the same as tax status.
A person may have the right to live in Uruguay without becoming a tax resident that year. Conversely, tax criteria may be met before immigration formalities are complete. Keep accurate entry and exit dates, with tickets, stamps and a travel calendar.
Preferential tax regimes for new residents are considered only after tax status is determined. If ties with another country remain, it is important to consider that country’s rules and potential conflicts of tax residency. A single Uruguayan document does not settle where taxes are due.