Bill or law · Uruguay
Título 14: Impuesto al Patrimonio (IP), Texto Ordenado 2023, art. 4 Sujetos pasivos
In forceCreates "un impuesto anual que recaerá sobre el patrimonio" of the taxpayers listed in art. 4, for general revenue. Net wealth is assets minus tax-adjusted liabilities, counting what is located or used in Uruguay (art. 10).
Overview
Detailed overview not yet written. Until it is, the summary above and the sourced records below are what the register holds about this bill.
Official documents 1
From the records tracker for Uruguay: the bill, its debates, votes and committee reports, and whether each has been read in full.
- Other document · Decreto 101/024 · 2024-04-04 · Poder Ejecutivo
What the reading found
Found: Taxpayers (art. 4), the rate scale and its yearly cut to a 0.10% floor (art. 53), the non-taxable minimum (art. 57), the farm-asset surcharge of 0.7% to 1.5% (art. 60); no rows
Not read: Arts. 1-3, 5-52, 54-56, 58-59 and 61 onward not read