Uruguay put virtual assets inside its ordinary financial-supervision perimeter. Ley N° 20.345, titled 'REGULACION DE LOS ACTIVOS VIRTUALES', was promulgated on 19 September 2024 and published on 27 September 2024; it works by amending existing statutes.
Its article 1 rewrote article 37 of the Banco Central del Uruguay's charter (Ley N° 16.696) so that the list of entities making up the financial system - the entities the BCU regulates and supervises through its Superintendencia de Servicios Financieros - now includes issuers of stable virtual assets and providers of services on virtual assets. That article was rewritten again, keeping both categories, by article 693 of Ley N° 20.446 of 16 December 2025, so the current text differs from the 2024 original.
A perpetual on TSM tracks price and does not confer ownership of the underlying — the same contract mechanics apply in every jurisdiction; what differs by country is legal status and funding rails.
8 venues open TSMC perps to traders in Uruguay.
Aster
Helix
Hyperliquid
Lighter
Ondo
Ostium
VestFour steps from sign-up to an open position.
Individual cryptocurrency gains in Uruguay are taxed at 12% under the IRPF personal income tax; businesses pay 25% IRAE.
Trading TSMC from Uruguay: legal.
From Uruguay, you can fund a TSMC position using Bank Transfer, Credit/Debit/Prepaid Card and Crypto Deposit.
Uruguay residents can trade TSMC on 11 platforms, including Aevo, Aster and edgeX.
Canborsa offers up to 10x leverage on TSMC for traders based in Uruguay.