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Opening a physical shop is more than getting a RUT. Here's the practical map of the common permits (habilitaciones): DGI and BPS, Bomberos (fire safety), the Intendencia's commercial permit, food/bromatología, and sector permits. With the official links.

Law 19.161 isn't only for employees: if you're self-employed — a unipersonal, monotributista or business owner — and you pay into BPS and are up to date, you can claim the maternity subsidy, the paternity subsidy and the half-time childcare subsidy. Here it is, with the official quotes.

In Uruguay not every holiday is paid the same. There are 'non-working (paid)' holidays — Jan 1, May 1, Jul 18, Aug 25 and Dec 25 — and 'working' or common holidays (the rest). Here's, in plain terms, what you get paid whether you work or not on each. With the text of the law.

If you pay IRAE and reinvest in machinery, equipment or certain construction, you can exempt part of your income — no COMAP project, right in your own return. Here's how art. 53 works, with official quotes and what to confirm with an accountant.