Uruguay (UY)
South America's most progressive and stable country — Uruguay consistently ranks first in Latin America for democracy, press freedom, and quality of life.
Leaving Uruguay
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: notify landlord, book removals/shipping (if needed), begin arranging international school transitions for children. 2 months before: notify BPS, DNM, DGI, mutualista. Arrange pet export documentation (MGAP certificate, updated vaccinations). Give notice to utility providers. 1 month before: begin transferring money to home accounts. Cancel subscriptions, gym, local services. 2 weeks before: take meter readings, complete home inventory with landlord. Close or set up non-resident bank accounts. Final week: formal key handover. Get copies of medical records, vaccination records, children's school reports. Correct mailing address for any final BPS/DGI correspondence. On the day: meter reading photos, keys returned, FONASA card cancelled.
Deregistration
Uruguay has no mandatory address deregistration. However, you should notify: (1) DNM (Dirección Nacional de Migración) if your residency status will change — notify in writing via migracion.gub.uy. (2) BPS: notify your change of status as an inactive contributor — important for preserving your pension contribution history and rights. You can do this at bps.gub.uy with your ID Uruguay account. (3) DGI: if you are registered as a taxpayer (RUT), notify DGI of cessation of activity if self-employed. (4) Your mutualista: cancel FONASA coverage to stop unnecessary contributions. (5) IMM / Intendencia: cancel any registered local obligations (vehicle registration, business permits).
Tax clearance
If you have been filing IRPF or IRAE returns, file a final tax return (declaración jurada de cierre) with DGI for the year of departure. If you used the 7-year/10-year foreign income IRPF exemption, confirm with DGI whether your departure triggers any recapture rules (generally there are no recapture provisions for the exemption). Uruguay does not impose an exit tax on departure. DGI will issue a certificado de no adeudos (certificate of no tax debt) if needed for bureaucratic purposes — apply at dgi.gub.uy.
Pension portability
BPS pension contributions vest after a minimum contribution period. Under MERCOSUR bilateral agreements and other social security treaties (Spain, Portugal, Italy, Germany, Luxembourg, and others), Uruguay's BPS contribution periods can be counted toward pension eligibility in your home country and vice versa. AFAP (private pension fund) balances can be: (a) left in the AFAP accumulating returns, (b) transferred to BPS solidarity fund, or (c) accessed after 10 years of non-contribution with proper application. Contact your AFAP directly about options. BPS international coordination via convenios de seguridad social — check at bps.gub.uy/convenios.
Health insurance
FONASA coverage ends when BPS contributions cease (either when you leave employment or stop self-employed contributions). Coverage typically ends at the end of the month in which you cease contributions — confirm with BPS. If you plan to return to your home country, ensure home-country health coverage is active before FONASA ends. Arrange private travel insurance for the transition period and the return journey. Your mutualista card becomes invalid once FONASA stops — update them directly if your departure is planned.
Bank account
You can keep BROU and private Uruguayan bank accounts active after leaving — useful for receiving rental income, pension payments, or investment returns from Uruguay. Notify your bank of your change of address and contact details. Many banks require annual KYC (know your customer) updates — failure to respond may freeze accounts. For international transfers from Uruguay after departure: Wise remains the most cost-effective solution. Check with your specific bank about minimum balance requirements for non-resident account maintenance. BROU allows non-resident accounts in both UYU and USD.
Utilities
Cancel UTE (electricity) and OSE (water) accounts with 30 days notice. Final meter readings should be taken and photographed on your last day. Request a certificado de cierre de cuenta from each utility — essential to recover any security deposit and to avoid future billing. Cancel internet and mobile services: typically 30 days notice for Antel/Claro/Movistar. Cancel gas (Metrogas/Conecta) with 15 days notice. Settle all RedPagos / Abitab automated payments before departure.
Rental contract
Give written notice (notificación fehaciente) of departure to landlord — typically 30 days for expired fixed-term leases, or as specified in your contract. Arrange formal key handover (entrega de llaves) with landlord or inmobiliaria present. Take final meter readings and photographs. Deposit should be returned within 30 days of formal handover. If deposit dispute arises after you have left: DGI/MVOTMA mediation or Juzgado de Paz can proceed without your physical presence if a local lawyer or trusted representative is authorised.
Leaving the Country
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