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Topic / Subtopic:
Fiscal /
Deductions and/or Exemptions

Year 2024
Country Uruguay
Variable (Code) Total deductions targeting social housing (DF-2-07)
Methodological note Estimated uncollected amounts of taxes related to mortgages and residential real estate exclusively in the social (low-income) segment.
Source Elaboración propia en base a DGI
Note Corresponde a Gasto Tributario, no necesariamente a renuncia fiscal. Se deduce la parte del IVA asignado a VIS Ley 18.795 que ya estaba exonerado por la Reforma Tributaria del 2007
Date 2024