Global and IT Service Centers in a Free Trade Zone in Uruguay

Global and IT Service Centers in Free Trade Zones: How to Evaluate the Park Before Setting Up Shop

A global service center serves clients or subsidiaries in various countries from a single location: finance, technology, software development, customer service, and analytics. Its product is the service, and that service depends on three factors defined by the facility: the tax treatment of its revenue, technical continuity, and the ability to add positions without relocating. This guide outlines what to review for each of these factors before signing a contract.

What to check on the Regime

In a free trade zone in Uruguay, the export of services is a permitted activity, and this activity is exempt from national taxes, including the IRAE, the wealth tax, and the VAT, according to the Ministry of Economy and Finance. Social security contributions for Uruguayan employees continue to be paid.

Before making a decision, it's a good idea to answer three questions about the business:

1. Where are the customers? Services provided abroad fall under the Regime. Services provided to Uruguayan companies that are subject to IRAE are permitted, but are taxed under the general Regime .
2. Does the headquarters bill companies within the same group? If so, it needs a transfer pricing policy.
3. Does the group have consolidated revenue exceeding EUR 750 million? If so, the Domestic Minimum Tax comes into play.

What to Expect from the Infrastructure

Redundant connectivity. A data center serving multiple countries cannot rely on a single link. At a minimum, it must have two providers using different physical routes.

Uninterruptible power supply. It provides power to workstations and technical rooms, ensuring that a power outage does not interrupt customer service.

Physical security and access control. Many customers audit where and how their data is processed. Controlling access to the premises and the building is part of that process.

Room to grow through new positions. Service centers typically grow in waves of hiring. It’s helpful to know how many positions are being added today and where the next 100 or 200 will be located without having to relocate the team.

Meeting Rooms and Shared Spaces. Training sessions, onboarding new hires, and client meetings require meeting rooms and auditoriums. If the business park provides them, there’s no need to rent them as if they were your own.

Services for people. Dining, transportation, and well-being all influence retention, a key indicator for any service center.

How to Compare Business Centers and Business Parks in Uruguay

Uruguay has several privately managed free trade zones, and Uruguay XXI publishes the official directory. The tax- Regime s are the same across all of them, so the comparison is based on operational factors:

• Scale and community: How many service companies are already operating in the park, and are there any others in the same industry?
• Types of space: whether there are ready-to-use offices, custom-built buildings, or both.
• Available programs: Whether the park offers only a free trade zone or also other frameworks for activities that serve the local market.
• Teams Outside Montevideo: Are there opportunities for smaller teams in other cities?
• Awards and Certifications: International awards and current customs, management, and environmental certifications.

What Zonamerica Offers a Service or IT Center

Since 1990, Zonamerica has operated a 92-hectare “ campus ” featuring Class A offices, custom-built buildings, high-speed connectivity, meeting rooms, auditoriums, and 24/7 security. Its community comprises more than 500 companies, including global service centers and technology firms. For teams of 2 to 10 people, BIZZ offers fully equipped offices in Punta del Este. In fDi Intelligence’s Global Free Zones of the Year 2025 awards, Zonamerica took second place in the Knowledge Zones category for the Americas.