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 Content preview:  ** NOVEDADES IMPOSITIVAS ABRIL 2024 ÍNDICE 1.1 DECRETO 88/024
    – SE AJUSTAN DE FORMA TRANSITORIA LAS CATEGORÍAS DEL IMPUESTO ESPECÍFICO
    INTERNO EN ATENCIÓN A LAS MODIFICACIONES EN LAS CARACTERÍSTICAS TÉCNICAS
    DE CIERTOS VEHÍCULOS, PRODU [...] 
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** NOVEDADES IMPOSITIVAS
ABRIL 2024
------------------------------------------------------------
------------------------------------------------------------

=C3=8DNDICE

1.1 DECRETO 88/024 =E2=80=93 SE AJUSTAN DE FORMA TRANSITORIA LAS CATEGOR=
=C3=8DAS DEL IMPUESTO ESPEC=C3=8DFICO INTERNO EN ATENCI=C3=93N A LAS MODIF=
ICACIONES EN LAS CARACTER=C3=8DSTICAS T=C3=89CNICAS DE CIERTOS VEH=C3=8DCU=
LOS=2C PRODUCTO DE LA EVOLUCI=C3=93N TECNOL=C3=93GICA EN LOS PROCESOS PROD=
UCTIVOS Y EN LOS MATERIALES UTILIZADOS

1.2 DECRETO 99/024 =E2=80=93 PRESTACI=C3=93N PECUNIARIA QUE FINANCIA EL FO=
NDO DE FINANCIAMIENTO Y DESARROLLO SUSTENTABLE DE LA ACTIVIDAD LECHERA

1.3 DECRETO 94/024 =E2=80=93 MODIFICACI=C3=93N BENEFICIOS FISCALES OTORGAD=
OS A QUIENES OBTIENEN LA DECLARACI=C3=93N DE INTER=C3=89S NACIONAL POR FOM=
ENTO DEL DEPORTE NACIONAL

1.4 PROYECTO DE LEY SN/729 - ACUERDO ENTRE URUGUAY Y ESTADOS UNIDOS DE AM=
=C3=89RICA PARA EL INTERCAMBIO DE INFORMACI=C3=93N TRIBUTARIA

1.5 DECRETO 100/024 =E2=80=93 DISPOSICIONES QUE FACILITAN LOS PROCESOS DE=
 TRANSFERENCIA DE PARTICIPACIONES PATRIMONIALES DE PERSONAS JUR=C3=8DDICAS=
 RESIDENTES ESTABLECIDAS EN LEY 20.212

1.6 DECRETO 102/024 =E2=80=93 ACTIVIDAD DE GENERACI=C3=93N DE PRODUCTOS Y=
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1.7 DECRETO 101/024 =E2=80=93 SE APRUEBA EL TEXTO ORDENADO REFERENTE A LOS=
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1.8 RESOLUCI=C3=93N DGI 752/024 =E2=80=93 INTERCAMBIO DE CFE Y ACUSES DE R=
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1.9 RESOLUCI=C3=93N DGI 821/024 - RESGUARDOS - COMUNICACI=C3=93N DE CR=C3=
=89DITOS FISCALES A OTROS CONTRIBUYENTES A PARTIR DEL 1=C2=BA DE AGOSTO DE=
 2024

1.10 DECRETO 106/024 - REDUCCI=C3=93N DEL IVA EN ACTIVIDADES TUR=C3=8DSTIC=
AS
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09
=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;font-family: Verdana=2C Geneva=2C sans-serif;mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;word-break: break-word;color: #757575;font-size: 14px;line-heig=
ht: 150%;text-align: left;">

                            <h2 style=3D"text-align: center;display: block=
;margin: 0;padding: 0;color: #222222;font-family: Helvetica;font-size: 28p=
x;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: n=
ormal;"><span style=3D"color:#B22222"><strong>NOVEDADES IMPOSITIVAS<br>
ABRIL 2024</strong></span></h2>

<hr>
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                    </tr>
                </tbody></table>
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=09=09=09=09</td>
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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%;-webkit-text-size-adjust: 100%;">
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        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 14px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: justify;">
<p style=3D"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-fa=
mily: Helvetica;font-size: 14px;line-height: 150%;text-align: left;"><span=
 style=3D"font-size:14px"><strong><span style=3D"color:#933E30">=C3=8DNDIC=
E</span></strong></span><br>
&nbsp;</p>

<div style=3D"text-align: justify;">1.1 DECRETO 88/024 =E2=80=93 SE AJUSTA=
N DE FORMA TRANSITORIA LAS CATEGOR=C3=8DAS DEL IMPUESTO ESPEC=C3=8DFICO IN=
TERNO EN ATENCI=C3=93N A LAS MODIFICACIONES EN LAS CARACTER=C3=8DSTICAS T=
=C3=89CNICAS DE CIERTOS VEH=C3=8DCULOS=2C PRODUCTO DE LA EVOLUCI=C3=93N TE=
CNOL=C3=93GICA EN LOS PROCESOS PRODUCTIVOS Y EN LOS MATERIALES UTILIZADOS<=
br>
<br>
1.2 DECRETO 99/024 =E2=80=93 PRESTACI=C3=93N PECUNIARIA QUE FINANCIA EL FO=
NDO DE FINANCIAMIENTO Y DESARROLLO SUSTENTABLE DE LA ACTIVIDAD LECHERA<br>
<br>
1.3 DECRETO 94/024 =E2=80=93 MODIFICACI=C3=93N BENEFICIOS FISCALES OTORGAD=
OS A QUIENES OBTIENEN LA DECLARACI=C3=93N DE INTER=C3=89S NACIONAL POR FOM=
ENTO DEL DEPORTE NACIONAL<br>
<br>
1.4 PROYECTO DE LEY SN/729 - ACUERDO ENTRE URUGUAY Y ESTADOS UNIDOS DE AM=
=C3=89RICA PARA EL INTERCAMBIO DE INFORMACI=C3=93N TRIBUTARIA<br>
<br>
1.5 DECRETO 100/024 =E2=80=93 DISPOSICIONES QUE FACILITAN LOS PROCESOS DE=
 TRANSFERENCIA DE PARTICIPACIONES PATRIMONIALES DE PERSONAS JUR=C3=8DDICAS=
 RESIDENTES ESTABLECIDAS EN LEY 20.212<br>
<br>
1.6 DECRETO 102/024 =E2=80=93 ACTIVIDAD DE GENERACI=C3=93N DE PRODUCTOS Y=
 SERVICIOS BIOTECNOL=C3=93GICOS EN EL TERRITORIO NACIONAL<br>
<br>
1.7 DECRETO 101/024 =E2=80=93 SE APRUEBA EL TEXTO ORDENADO REFERENTE A LOS=
 TRIBUTOS DE COMPETENCIA DE LA DIRECCI=C3=93N GENERAL IMPOSITIVA<br>
<br>
1.8 RESOLUCI=C3=93N DGI 752/024 =E2=80=93 INTERCAMBIO DE CFE Y ACUSES DE R=
ECIBO ENTRE EMISORES ELECTR=C3=93NICOS=2C OBLIGATORIEDAD DE USO DE SERVICI=
OS WEB CUANDO SE EJECUTE A TRAV=C3=89S DE PROVEEDORES HABILITADOS<br>
<br>
1.9 RESOLUCI=C3=93N DGI 821/024 - RESGUARDOS - COMUNICACI=C3=93N DE CR=C3=
=89DITOS FISCALES A OTROS CONTRIBUYENTES A PARTIR DEL 1=C2=BA DE AGOSTO DE=
 2024<br>
<br>
1.10 DECRETO 106/024 - REDUCCI=C3=93N DEL IVA EN ACTIVIDADES TUR=C3=8DSTIC=
AS</div>
</div>

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 LEYENDO" href=3D"https://auren.us7.list-manage.com/track/click?u=3D965472=
b2c747bab35607c9c6b&id=3D2ed2d4864f&e=3D64a570d2c8" target=3D"_blank" sty=
le=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-alig=
n: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exact=
ly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: bloc=
k;">CONTINUAR LEYENDO</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 14px 18px 18px;mso-line-height-rule: exactly;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 1px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>
<!--
                <td class=3D"mcnDividerBlockInner" style=3D"padding: 18px;=
">
                <hr class=3D"mcnDividerContent" style=3D"border-bottom-col=
or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" align=3D"center"=
 class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border: 3px none #CE5251;border-radius: 50px;background-color: #933E=
2F;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;=
-webkit-text-size-adjust: 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 14px;padding:=
 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"VER TODAS=
 LAS PUBLICACIONES" href=3D"https://auren.us7.list-manage.com/track/click?=
u=3D965472b2c747bab35607c9c6b&id=3D29dbf83a7d&e=3D64a570d2c8" target=3D"_=
blank" style=3D"font-weight: bold;letter-spacing: normal;line-height: 100%=
;text-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;dis=
play: block;">VER TODAS LAS PUBLICACIONES</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helve=
tica;font-size: 14px;line-height: 150%;text-align: left;">


                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    <!--[if (gte mso 9)|(IE)]>
                                    </td>
                                    </tr>
                                    </table>
                                    <![endif]-->
                                </td>
                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" id=3D"=
templateFooter" data-template-container=3D"" style=3D"background:#f7f7f7 n=
one no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;background-color: #f7f7f7;backgro=
und-image: none;background-repeat: no-repeat;background-position: center;b=
ackground-size: cover;border-top: 0;border-bottom: 0;padding-top: 0px;padd=
ing-bottom: 0px;">
                                    <!--[if (gte mso 9)|(IE)]>
                                    <table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0" width=3D"600" style=3D"width:600px;">
                                    <tr>
                                    <td align=3D"center" valign=3D"top" wi=
dth=3D"600" style=3D"width:600px;">
                                    <![endif]-->
                                    <table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
                                        <tr>
                                            <td valign=3D"top" class=3D"fo=
oterContainer" style=3D"background:#333333 none no-repeat center/cover;mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;background-color: #333333;background-image: none;background-rep=
eat: no-repeat;background-position: center;background-size: cover;border-t=
op: 0;border-bottom: 0;padding-top: 0;padding-bottom: 20px;"><table border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFoll=
owBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" valign=3D"top" style=3D"padding: 9px;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;" class=3D"mcnFollowBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
                            <tbody><tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">
                                    <!--[if mso]>
                                    <table align=3D"center" border=3D"0" c=
ellspacing=3D"0" cellpadding=3D"0">
                                    <tr>
                                    <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"display: inline;border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
                                                <tbody><tr>
                                                    <td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
                                                        <table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                                            <tbody><tr>
                                                                <td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                                                    <table=
 align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
                                                                        <t=
body><tr>

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://auren.us7.list-manage.com/track/click?u=3D96=
5472b2c747bab35607c9c6b&id=3D455c6831ab&e=3D64a570d2c8" target=3D"_blank"=
 style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
ns/social-block-v2/outline-light-facebook-48.png" alt=3D"Facebook" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D"=
"></a>
                                                                         =
       </td>


                                                                        </=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"display: inline;border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
                                                <tbody><tr>
                                                    <td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
                                                        <table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                                            <tbody><tr>
                                                                <td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                                                    <table=
 align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
                                                                        <t=
body><tr>

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://auren.us7.list-manage.com/track/click?u=3D96=
5472b2c747bab35607c9c6b&id=3Dd8d5fad7b4&e=3D64a570d2c8" target=3D"_blank"=
 style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
ns/social-block-v2/outline-light-twitter-48.png" alt=3D"Twitter" style=3D"=
display: block;border: 0;height: auto;outline: none;text-decoration: none;=
-ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></=
a>
                                                                         =
       </td>


                                                                        </=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"display: inline;border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
                                                <tbody><tr>
                                                    <td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
                                                        <table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                                            <tbody><tr>
                                                                <td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                                                    <table=
 align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
                                                                        <t=
body><tr>

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://auren.us7.list-manage.com/track/click?u=3D96=
5472b2c747bab35607c9c6b&id=3D8d489dfbef&e=3D64a570d2c8" target=3D"_blank"=
 style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
ns/social-block-v2/outline-light-instagram-48.png" alt=3D"Link" style=3D"d=
isplay: block;border: 0;height: auto;outline: none;text-decoration: none;-=
ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D""></a=
>
                                                                         =
       </td>


                                                                        </=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

                                        <!--[if mso]>
                                        </td>
                                        <![endif]-->

                                        <!--[if mso]>
                                        <td align=3D"center" valign=3D"top=
">
                                        <![endif]-->


                                            <table align=3D"left" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"display: inline;border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;">
                                                <tbody><tr>
                                                    <td valign=3D"top" sty=
le=3D"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=3D"mcn=
FollowContentItemContainer">
                                                        <table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnFollowCon=
tentItem" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-tab=
le-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                                            <tbody><tr>
                                                                <td align=
=3D"left" valign=3D"middle" style=3D"padding-top: 5px;padding-right: 10px;=
padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                                                    <table=
 align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: le=
ft;">
                                                                        <t=
body><tr>

                                                                         =
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://auren.us7.list-manage.com/track/click?u=3D96=
5472b2c747bab35607c9c6b&id=3D0a2f14ec03&e=3D64a570d2c8" target=3D"_blank"=
 style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.com/ico=
ns/social-block-v2/outline-light-linkedin-48.png" alt=3D"LinkedIn" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D"=
"></a>
                                                                         =
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
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s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-=
word;color: #FFFFFF;font-family: Helvetica;line-height: 150%;text-align: c=
enter;">

                            <div>AUREN CIUDAD VIEJA&nbsp; &nbsp;|&nbsp; &n=
bsp;Plaza Independencia 753=2C Victoria Plaza Office Tower =E2=80=94 Piso=
 12.<br>
AUREN ZONA FRANCA&nbsp; &nbsp;|&nbsp; &nbsp;Paraguay 2141 Oficina 1505=2C=
 Torre 1 =E2=80=94 Aguada Park.<br>
AUREN CARRASCO&nbsp; &nbsp;|&nbsp; &nbsp;Puyol 1640</div>

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size-adjust: 100%;word-break: break-word;color: #FFFFFF;font-family: Helve=
tica;font-size: 12px;line-height: 150%;text-align: center;">

                            <br>
<strong>Our mailing address is:</strong><br>
auren@auren.uy<br>
<br>
AUREN =C2=B7 Montevideo=2C Uruguay =C2=B7 Montevideo 11000 =C2=B7 Uruguay
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