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Tax benefits for the agricultural sector

Companies with agricultural activities that settle the IRAE as of 06.30 by the real regime can enjoy the following tax benefits established by the regulations:




Investments made by companies are considered an asset, but not an expense.

In order to encourage certain investments, tax regulations allow the following to be considered as deductible expenses:


  • Annual crops


  • Those of implantation of permanent meadows


  • The fences


  • Construction and acquisition of cutwaters, water sources, Australian tanks, rising and semi-emerging wells, pumps, mills, water distribution pipes, drinking fountains and irrigation works


  • Those of implantation of protective forests or of yield




Continuing with the tax benefits that the regulations provide for the sector, it allows considering certain deductible expenses once and a half. These benefits are regulated in article 55 of Decree 150/007.


Fees in priority areas


Fees to technicians graduated from any of the Universities authorized by the MEC, ANEP or the Jackson Agricultural School, will be considered by the taxpayer deductible one and a half times.


The concept of fees must be for assistance in any of the following areas considered priority: advice on animal and plant health, animal nutrition, quality control, soil management, installation and management of pastures, in irrigation systems and in plans of exploitation.

The fee must be duly documented through an invoice.

Buy labeled seeds


The expenses that agricultural producers incur in the purchase of seeds that meet certain characteristics that we will describe below, can be deducted one and a half times.


The conditions that must be met are provided for in Decree 438/004 and can be summarized as:


  • The seed container must contain, specific standards, category
    and purchased seed species.


  • That the seller is registered in the General Registry of Seed Producers (INASE).


  • Documentation: I submit or invoices with specifications (name of
    species, lot number and recipient of the seed).


Purchase of broodstock, embryos and semen


Expenses for the purchase of male and female reproducers, embryos and semen can also be deducted for one and a half times.

The requirement provided by the regulations to make use of the benefit is that the subject has a means of verification of the aforementioned characteristics, issued by one of the following entities: INIA, Faculty of Agronomy or Veterinary Medicine of UDELAR.

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