Uruguay issued Decree No. 281/024, on 31 October 2024, which aims to promote electronic surveillance services provided by telecommunication companies for criminal investigations.
The decree, based on Law No. 16.906, supports these companies by offering tax incentives to help them acquire the necessary high-tech equipment.
Under the decree, telecommunication operators can receive a 100% income tax exemption for investments in equipment and software used for electronic data processing.
However, this exemption is capped at 12 million indexed units (UI). The eligible investments must be made between the decree’s enactment and 30 June 2025.
Additionally, these assets will be exempt from wealth tax for their useful life, though they will still be considered taxable when calculating liabilities.
To access these benefits, companies must submit an application to the Comisión de Aplicación (COMAP), providing details of their investments and activities.
The Ministry of the Interior will confirm that the company’s activities and purchases meet the criteria outlined in the decree. The value of one indexed unit (UI) was UYU 6.1410 as of 21 November 2024.
This initiative aims to strengthen the technological tools available for criminal investigations while offering financial relief to telecom companies involved in surveillance services.
