Tel.: (598) 2924 90 10 - Fax: (598) 2924 9220

ESCRITORIO DUTRA – LAND AND LIVESTOCK BROKERS

We offer the following services:

Live cattle import and export

Breeder auctions

Sales to meat-packing plants

Cattle Auctions

Appraisals

Land sale, purchase and lease

Wool sales

Private sales

Realstate

Pantalla Uruguay participant (video auction system)

Please contact us by e-mail at adutra@escritoriodutra.com or just call us at +598.99.611200

Brief History of Our Firm

When in 1898, Don Sixto J. Dutra began his business in the agro-farming areas, little did he imagine that more than a century later, his name would still be firmly linked to the best Uruguayans traditions in the areas of farming business.
At present, the farm lands of Uruguay can count on one of the major agents for agro-farming of the country. Escritorio Dutra is an organization which gives assistance in agricultural and farming business and advisory services. The manner in which we render our services is ensured by a century-long tradition.

7 reasons to invest in Uruguay

Uruguay is ranked among the top countries in Latin America – and is very well placed worldwide – according to the principal rankings produced by well- established bodies which perform surveys related to political stability and democratic strength. These indicators show that Uruguay is a country with a strong democratic tradition, based on clear government policies and comprehensive economic freedom.

What expenses does buying a farm in Uruguay involve?
Comission Fee: 3%+VAT
Notary Fee: 3%+VAT
ITP tax 1% of rateable value

Agriculture – Livestock Goods Sales Tax
IMEBA
The Agriculture - Livestock Goods Sales Tax (IMEBA) levies the first sale made by the producers to IRAE taxpayers of several goods such as wool, leather, live cattle, grains, milk, poultry, etc. The rates vary between 0.1% and 2.5% depending on the type of good. At the same time, the sale of these goods is levied with an additional tax of 0.6%. Agricultural companies shall have to estimate IRAE instead of IMEBA when any of the following conditions is observed:
1. For the case of Corporations, Joint Stock Companies, permanent establishments of nonresident entities or Trusts, among others.
2. When the earned income surpasses approximately US$ 210.000 (income obtained during the previous period is taken into account for the purposes thereof).
3. When the operations are carried out in plots surpassing 1,250 hectares at the beginning of the period CONEAT(*).
(*) CONEAT is an index which measures the land productive capacity. The country’s average productive capacity is 100

IRAE
The Corporate Income Tax (IRAE) levies on business income at a 25% rate. Taxable income for IRAE purposes is basically net income shown by the company´s book after making various tax adjustments.

CONTACT US

adutra@escritoriodutra.com +598 99 611 200