Tratamiento tributario de las cooperativas en el Uruguay
Abstract
The tax treatment of cooperatives in Uruguay has been and it is fragmented, lacking coordination, uniformity and updating, fragmented and difficult to interpret, generating legal insecurity. Traditionally, the instrument of tax exemption has been used, ignoring the non-subject situations that occur in consumption and business income taxes, even after the general legal recognition of the cooperative act. The reason of the differential tax treatment of cooperatives lies in their special characteristics, their concept of non-profit company and in their values and principles. Cooperatives in Uruguay are generally exempt from corporate income tax, wealth tax and, in some cases, social security contributions.
Received: 03 November 2022
Accepted: 10 January 2023
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