Answer
The 183-day rule is primarily used to determine tax residency and should not automatically be applied to ciudadanía legal. For citizenship, habitual residence in Uruguay during the applicable period is assessed, along with other constitutional and procedural requirements.
Travel abroad is important. A prolonged, continuous absence abroad is particularly risky: it may disrupt the required continuity and alter the calculation of the period. Short trips and the actual transfer of the center of life to another country are also assessed differently.
Keep a record of entries and exits and retain evidence of life in the country — housing, work, study, family, and documents. Before applying, ask Corte Electoral or a qualified Uruguayan specialist for the current criterion, rather than substituting the 183-day tax rule for it.