Joaquin Pelaez

Joaquin Pelaez's picture
Professional at Castellán Abogados

Areas of Practice

Economic Sectors




Public Accountant graduated from the University of the Republic – Faculty of Economic Sciences and Administration. Currently studying the Specialization in Tax Matters

His experience includes providing accounting, corporate and tax advice in various types of companies

Member of the Uruguayan Institute of Tax Studies.

Holding Companies: Modifications in the IRAE for Passive Income from Abroad

One of the main changes refers to passive income, which would now be taxed by IRAE if they did not meet certain conditions established in the regulations, and which is of special interest for holding companies.