Compare jurisdictions, side by side.

Uruguayan residency routes:

• Standard residency - proof of income / qualifying activity
• Investor route
• Retirement / pensioner route
• MERCOSUR fast-track for member-state nationals
• Family reunification

Antigua & Barbuda routes:

• Citizenship by Investment (CBI) via fund contribution or qualifying real-estate investment
• Standard work permits
• Family routes including spouse, dependent children and parents under conditions

Mauritius residency routes:

• Premium Visa - remote work
• Occupation Permit - investor / professional / self-employed
• Residence Permit by property purchase - within approved schemes
• Family routes

Spanish residency routes:

• Non-Lucrative Visa - passive income, no employment in Spain
• Digital Nomad Visa - remote workers and self-employed (Startups Law)
• Self-Employed Visa
• Entrepreneur Visa
• EU citizen-derivative routes

The Golden Visa has been phased out for real estate purchases.

SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.

IBCs are common in international structures. Reporting and substance frameworks have tightened.

GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.

SL (Sociedad Limitada) is the standard private company. Registration involves NIE / NIF, notary, mercantile registry, and tax registration. Spanish tax residency triggers worldwide income reporting; the Beckham Law (special tax regime) may apply to eligible relocated workers.

Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.

Banking is selective. KYC and source-of-funds documentation are central. Bordercase coordinates banking introductions.

Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.

Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.

Family reunification is supported. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.

CBI applications can include qualifying dependents under conditions.

Family inclusion is supported. International schools are available in major regions.

Family reunification is supported on most residency routes after a qualifying period. Schools (public, private, international) are widely available; the public system is generally accessible to legal residents.

Risks Bordercase watches for in Uruguay:

• Tax residency triggers (the new-resident tax holiday has conditions)
• Banking documentation and source-of-funds rigor
• Apostille + Spanish translation requirements

Risks Bordercase watches for:

• Programme parameters change
• Due diligence has tightened
• Reputational and revocation risks if information is misrepresented

Risks Bordercase watches for in Mauritius:

• Substance reform impacts on Global Business Companies
• FATCA / CRS reporting on related accounts
• Mauritian residency vs physical-presence-based tax residence elsewhere
• Banking introductions vary by activity

Risks Bordercase watches for in Spain:

• Tax residency triggers - 183 days + centre of interests
• Beckham Law (special regime) eligibility
• Autonomous-community tax variation
• Hacienda audits when planning is unclear
• Past Schengen overstays must be disclosed

Typical Uruguayan documents:

• Passport
• Apostilled foreign documents
• Proof of income or investment
• Health insurance
• Spanish translations where required

Typical CBI documents:

• Passport
• Due diligence questionnaires
• Source-of-funds evidence (extensive)
• Family certificates with apostille and translation

Typical Mauritius documents:

• Passport
• Criminal record certificate
• Proof of income / investment
• Health insurance
• Accommodation evidence
• Marriage / birth certificates for family

Apostille where required.

Typical Spanish residency documents:

• Passport
• NIE (foreigner identification number)
• Criminal record certificate with apostille
• Proof of income / assets
• Health insurance with full cover in Spain
• Accommodation evidence
• Marriage / birth certificates for family routes