| Year | 2024 |
| Country | Uruguay |
| Variable (Code) | Capital gauba real estate tax (DF-1-06) |
| Methodological note | Capital gains tax (difference between the purchase price of the property and the sale value) when the property is sold. |
| Source | DGI https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/irpf-incrementos-patrimoniales-inmuebles-urbanos |
| Note | Idem 2023 |
| Date | 2024 |