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DGI: IVA y exportación de software
Servicios de software prestados a personas del exterior y aprovechados exclusivamente fuera de Uruguay; confirmar encuadre concreto.
IVA en servicios de software al exterior
DGI distingue servicios gravados, exonerados y exportaciones. Los servicios realizados en Uruguay no quedan fuera del IVA solo porque el cliente sea extranjero.
Entre las exportaciones enumeradas están diseño, desarrollo o implementación de software específico producido por encargo, licencias y cesiones de derechos de software. Para los supuestos descritos se exige destinatario del exterior y aprovechamiento exclusivo en el exterior.
Antes de aplicar el tratamiento, deben confirmarse el servicio contratado, el destinatario, dónde se aprovecha y los requisitos del artículo 34 del Decreto 220/998. El monto de una factura no prueba el cumplimiento. El tratamiento de IVA no determina por sí mismo el IRPF o IRAE.
Fuente oficial: DGI. Consultada el 12 de septiembre de 2026. Síntesis revisada, no consulta del estado de cuenta del contribuyente.
DGI: IRPF, IVA y declaraciones de servicios personales
Servicios personales fuera de la relación de dependencia; confirmar régimen IRPF o IRAE y si se genera impuesto.
DGI: consulta 6394 sobre software e IRPF
Consulta sobre un contribuyente IRPF con equipos suministrados por su cliente; no generalizar a otros regímenes ni contratos.