Track 60 days of effective physical presence in Uruguay during the calendar year for the investment-based tax residence test. This test also requires qualifying real estate in Uruguay worth more than 3,500,000 UI, acquired on or after 1 July 2020, and the property must remain in your ownership on 31 December. Sporadic absences do not count toward the 60-day presence requirement. Meeting the day count alone does not establish tax residence.
https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/causales-residencia-fiscal