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We provide all kind of Real Estate services related to acquisitions, disposals and the administration of movable and immovable property (purchases, leases, leasing among others).

We advise and counsel clients in the structuring of real estate investments, both urban and rural, accompanying the client in all stages of the project or transaction, providing the most efficient structure for the business.

We participate in the drafting and negotiation of contracts, structuring of real estate investments as well as in drafts and controls of guarantees (mortgages, pledges, and trusts). Our department has strategic alliances with tax advisors in order to providing integral solutions.


Businesses & Investments

Real estate

We render notarial services for the acquisition, sale and management of real estate property.

We assess both rural & urban real estate developers, accompanying our clients in the entirety of the stages involved in such projects, offering the most efficient legal and notarial structure for their business.

We draft and negotiate agreements, financing of real estate projects, revision, and perfection of guarantees (mortgages, pledges, trusts). These services are complimented by expert advice on tax matters, conforming strategic alliances to render a comprehensive solution that caters for our client´s needs.

Business structuring

We provide counsel regarding business structuring, as well as in defining the most convenient legal vehicles for entrepreneurships.

Our notarial advice includes the election of the most adequate legal framework to organize the business, proposing different alternatives as regards legal entities (corporations, simplified Joint Stock Companies (SAS), limited liability partnerships, unipersonal entities, cooperative associations, agrarian corporations, civil associations, legal status of professionals’ organizations, consortiums, among others).

We participate in the drafting and negotiation of the terms and conditions of trusts, which constitute a very convenient instrument for business structuring and to satisfy the specific needs of our clients, both individuals and legal entities in Uruguay. Thanks to their flexibility and versatility, we have used diverse types of trusts: administration, investment, works and real estate, and guarantee.

Promotional regimes for investment

We provide advice regarding promotional regimes for investment, which are applicable both to local and foreign investors. The law provides different incentives for industrial, commercial and services activities.

We render our services to exploiters as well as direct and indirect users of free-trade zones regarding legal requirements in order to benefit from the incentives stipulated in the law.

As far as the investment promotion regime is concerned, we provide legal counsel on the implementation of such investment projects, obtaining permits and authorizations, tax exemptions and declarations of national interest.

In addition to this, we provide advice on the legal and regulatory framework of industrial parks, port and free airport regime, public-private agreements, and the temporary admission regime.

We also intervene in sectors which have a specific incentive legal framework, such as forestry, foreign financial intermediation, navigation, software, vehicles and spare parts, biofuels, communication, and housing.


We provide legal counsel to entrepreneurs and start-ups regarding the legal challenges they face in the first stages of development of their projects. We focus on six main issues:

  1. Definition of the legal structure (corporation, SAS, trust, etc.)
  2. Agreements between partners (Shareholders Agreements or similar commercial agreements).
  3. Agreements with sponsors, services suppliers, and employees, according to each kind of entrepreneurship.
  4. Agreements with clients.
  5. Intellectual property protection of inventions (registry of trademarks and patents) and legal advice to assure confidentiality and security so the project can survive in the market.
  6. Assistance regarding gathering of investment necessary to grow and/or expand at international level.

Individuals & foreign entities

Performance of activities by foreign legal entities

To perform its activities in Uruguay, a foreign legal entity can either incorporate a new legal entity (subsidiary) or establish a branch.

In the former case, we assess our clients in the election of the most convenient corporate vehicle for the structuring of our client´s business, considering its special characteristics.

We provide comprehensive legal counsel regarding corporate matters and drafting and negotiation of corporate agreements.

Residence and work permits in Uruguay

To work in Uruguay, foreigners need to obtain a residence permit, which varies according to each case, and requires a special procedure to be followed before the National Direction of Migration or the Ministry of Foreign Affairs.

In this sense, we provide assistance in the procedure to obtain work permits, visas and residence permits (temporary identity page, temporary legal residence, definite legal residence), as well as advising in the applicable law of the activity sector.


Accounting and Outsourcing

With a view to satisfying companies´ current trend of delegating certain services, we provide outsourcing of administrative, accountancy and management services, allowing organizations to focus on their core activity and therefore obtain better results.

In this sense, we provide administrative services of liquidation of payrolls and social security contributions, preparation and consolidation of financial statements, reports and counsel on compliance with local accountancy rules and regulations; preparation of management reports, as well as reports on commercial and financial management.

Tax Advice

We provide tax advice to both natural persons and legal entities that are taxpayers in administrative proceedings before the Social Security Authority and Tax Authority. In addition to this, our counsel includes fiscal and tax planning; permanent tax counsel; preparation and revision of tax liquidations; tax inspections, elaboration of investment projects to obtain tax exemptions and advice regarding tax and legal residences. 


Pérez del Castillo & Asociados has been recognized in the three areas in which it specializes: labor, corporate and lawsuits and arbitrations. We invite you to know all our awards.

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