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Uruguai: tokenização

O que as autoridades publicam sobre ativos tokenizados e prestadores de serviços de ativos digitais, e por que isso pôde ou não pôde ser lido.

Comprar cripto em Uruguai: o que saber

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Conteúdo em inglês.

Quem regula

Banco Central del Uruguay (BCU) – Superintendencia de Servicios Financieros (SSF) — Authorises, regulates and supervises virtual asset service providers (PSAV) and issuers of stable virtual assets
Dirección General Impositiva (DGI) — Tax authority

Licenciamento de prestadores

Law 20.345 (Sep 2024) added virtual asset service providers to the entities supervised by the BCU (Art. 37 H of the BCU Charter, Law 16.696; wording now from Law 20.446 of Dec 2025). BCU Circular 2507 (16 Jul 2026, Res. SSF 2026-444) requires prior SSF authorisation for companies that exchange crypto for fiat or other crypto, transfer, custody or help sell virtual assets, incl. via smart-contract protocols. Applications open from 1 Sep 2026; firms already operating must apply by 31 Mar 2027 and may keep operating while their application is processed.

Impostos

There is no crypto-specific tax rule. IRPF taxes gains from selling corporeal and incorporeal goods as capital gains (incrementos patrimoniales) at 12%; if the cost cannot be proven, the taxable gain is 20% of the sale price (about 2.4% of the price). Uruguayan-source income is taxed; from 2026 Law 20.446 extended IRPF to certain foreign capital income and gains. Whether gains on crypto held abroad are taxable has not been stated by the DGI.

Ganhos: 12% on the gain, or 12% on 20% of the sale price (about 2.4%) if cost cannot be proven; treatment of crypto held abroad unclear

Autoridade fiscal: impo.com.uy ↗

Declarações

Individuals report taxable capital income in the IRPF process; for foreign capital income and gains, semi-annual payments on account (code 119) apply from 2026. Under Circular 2507, PSAVs must identify customers and include originator and beneficiary data in crypto transfers (travel rule).

Stablecoins

The BCU Charter (Art. 37 C) lists issuers of stable virtual assets (activos virtuales estables) as BCU-supervised entities; no detailed stablecoin rules were found.

Atenção

Until 31 Mar 2027 existing crypto platforms may operate while their BCU application is pending; authorisation is not yet proof of approval.
Keep purchase records: without proof of cost, tax is based on 20% of the sale price.
Crypto ATM operations at a PSAV are capped at USD 1,000 per customer per day.
The tax treatment of crypto held on foreign platforms is not settled; check with the DGI or an adviser.

Verificado em 2026-11-05 · Confiabilidade: média · Fontes: [1][2][3][4][5][6][7][8]

Não confirmado: Official BCU register listing authorised PSAVs (none found) · DGI position on where crypto is located for source rules and whether foreign crypto gains fall under Law 20.446 (not on an official page) · Text of DGI Consulta 6.419 (only secondary sources) · Uruguay's CARF implementation and any DGI reporting duty for crypto platforms (search results only) · Wealth tax (IPPF) treatment of crypto holdings (secondary source only)

Compilado com o melhor do nosso conhecimento a partir das fontes indicadas. Informação, não aconselhamento fiscal ou jurídico. As regras mudam — confira as fontes oficiais antes de agir.

Encontrou um erro ou algo desatualizado? Escreva para [email protected] — verificamos e corrigimos.

Registros oficiais

O que as autoridades publicam — e o que lemos

Situação: Registro existe, não legível por máquina. Cada endereço abaixo foi carregado, não adivinhado. Uma entrada de registro mostra que uma autoridade licenciou, registrou ou aprovou algo; não diz nada sobre se você pode ou deve comprar.

Autoridade	Registro	Conclusão
BCU - Superintendencia de Servicios Financieros (Ley 20.345, Res. SSF 2026-444)	Proveedores de Servicios de Activos Virtuales (registro BCU)	Registro existe, não legível por máquina

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