Non
Users
Any Uruguayan or residing abroad company can operate in
the Free Trade Zone without registering as User. The merchandise sent to
the free trade zone must be consigned to the
User.
Uruguayan companies
The
Uruguayan company contracts the services of the Direct User to be able
to use the facilities and the infrastructure provided by the User. It is
not necessary to make a contract, since there is no legal requirement
to fulfill. Should the company wants to sign a contract as a
formalization of the relationship, it will be a private one. Using this
operating system, the Uruguayan company will have to assume only one
cost. It will have to pay to the Direct User for the space used of its
deposit and services provided. Depending on the negotiation between both
parts, the rented space can be directly tied to the monthly average
occupation that has the company.Taxes that must tribute the Uruguayan
company, due to operations in free trade zoneThe Uruguayan company that
has merchandise in a free trade zone, is not exempted of IRIC nor IP,
reason why in case merchandise is sold from free trade zone, IRIC will
be due to pay on the obtained rent. In addition to this, at the end of
fiscal year, the merchandises stored in the free trade zone are
considered active taxed to the effects of the
IP.
Foreign Companies
The foreign
company contracts the services of the Direct User to be able to use the
facilities and the infrastructure provided by the User.
- Related Links
- Zonamerica
- Area of Free Trade Zones
- Downloads
- Law 15.921
- Law 19.566
