Residencia Fiscal por Inversión Inmobiliaria

Tax-residency status (DGI, not DNM) under Decreto 148/007 Art. 5 bis as modified by Decreto 163/2020. Requires real-estate investment > 3,500,000 UI (~USD 380,000 at May 2026 UI value) made on or after 1 July 2020, AND physical presence ≥ 60 days/yr. Triggers Uruguayan tax-resident status (incl. 11-year IRPF holiday on foreign passive income). Not a residence permit — separate Ley 18.250 residency is still needed.