The Uruguayan General Directorate of Taxation issued Consultation No. 6763 on Feb. 4, clarifying that bulldozers are not exempt from VAT under Resolution No. 305/979. The guidance confirms that bulldozers, classified as tractors, are not considered agricultural machinery for VAT exemption purposes, even when used exclusively in forestry activities.
It states that bulldozers are not exempt from VAT under Resolution No. 305/979, as they are classified as tractors.
The exemption is governed by Resolution No. 305/979 of the Uruguayan General Directorate of Taxation.
Consultation No. 6763 was posted online on Feb. 4, 2026.
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