{"id":17847,"date":"2025-10-17T12:58:00","date_gmt":"2025-10-17T12:58:00","guid":{"rendered":"https:\/\/www.inalog.org.uy\/?page_id=17847"},"modified":"2025-12-15T22:18:14","modified_gmt":"2025-12-15T22:18:14","slug":"industrial-parks-2","status":"publish","type":"page","link":"https:\/\/www.inalog.org.uy\/en\/industrial-parks-2\/","title":{"rendered":"Industrial parks"},"content":{"rendered":"
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PARQUES INDUSTRIALES<\/p>\n<\/div>

An industrial park<\/strong> (IP) is an urbanized public or private plot of land<\/strong>, approved as such by the Executive Power, and subdivided into lots, according to a general plan, equipped with roads, means of transport and public services. It may or may not have built factories and common services, and is intended for the use of a community of industrialists. Furthermore, the United Nations Industrial Development Organization (UNIDO) includes the figure of Eco-Industrial Parks (EIP), which seek to improve environmental, economic and social performance through collaboration in resource management.<\/p>\n

A science and technology park<\/strong> (STP) is an area intended to favor the development and application of scientific and technological activities<\/strong>, promoting the transfer of knowledge between research institutions and knowledge-intensive companies.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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USERS<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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Users are legal entities authorized by the Ministry of Industry, Energy, and Mining, as determined by regulations.<\/p>\n

The following may be users of industrial parks and science and technology parks:
\nA) Companies that carry out industrial activities.
\nB) Companies that provide services, including logistics services.
\nC) Companies that provide services in activities that the Executive Branch determines, due to their potential, contribute to the objectives established in Article 1 of Law No. 19,784.
\nD) Entrepreneurs and business incubators.
\nE) Training and capacity building institutions.
\nF) Research or innovation institutions.
\nG) Other institutions linked to the generation of applied knowledge.
\nIn addition, parks that include at least three users from these categories, and that do not all fall under the same category, are specially promoted by the Executive Branch.<\/p>\n

It should be noted that Science and Technology Parks must incorporate at least one on-site research or innovation institution linked to the generation of applied knowledge.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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BENEFITS<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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Companies established in Industrial Parks can access both the general investment benefits and the specific incentives of the Industrial Park regime.<\/p>\n

General Investment Promotion Regime. Law No. 16,906<\/strong>
\nFor investment projects in any activity sector that are submitted and promoted by the Executive Power, it is possible to exempt between 30% and 100% of the invested amount from the Income Tax on Economic Activities (IRAE) for a minimum period of four years, which can extend up to 25 years, depending on the project classification and the score resulting from an indicator matrix such as job creation, decentralization, increased exports, clean technologies, and Research, Development and Innovation (R&D+i). Wealth Tax on fixed assets, movable goods, and civil works is also exempted, and VAT on purchases of materials and services for the latter is recovered. Likewise, this law exempts from duties or taxes the importation of movable fixed assets, declared non-competitive with the national industry.<\/p>\n

Specific Benefits for Industrial Parks<\/strong><\/p>\n