CPA Income Certificate (Rental income)

Foreign rental property owners will require a Certified Public Accountant´s Certificate in order to prove their income.

You can find an example of the required CPA Personal Income Certificate below:

PERSONAL INCOME CERTIFICATE

CERTIFIED PUBLIC ACCOUNTANT XXX, registered in the (National governmental regulating entity, of Country)  with No. XXX, I certify that:

1) Mr. / Mrs. / Ms. XXX is of legal age and holder of the Passport N° XXX, is domiciled in XXX in the city of XXX, from the Province/State of XXX, Country, phone number (+country code) XXX, email XXX, who is a practicing / currently on sabbatical / retired (graduate / non-graduate profession/s), registered in the (National governmental regulating entity or entities, of Country, if applicable) with the number XXX.

2) He / She is the owner of XX rental property / properties in the Country with the following addresses, contract durations and monthly payment amounts:

1. XXX Street & Corner Street, Apartment / Unit XX (if applicable), City, Postal Code, State / Province. It is currently being rented under a binding contract from XX day of XXX, 202X until XX day of XXX, 202X with an automatic (if applicable) option for renewal. The monthly rental payment for the property amounts to XXX USD/GBP/EUR (Foreign currency, Amount in Letters).
2. XXX Street & Corner Street, Apartment / Unit XX (if applicable), City, Postal Code, State / Province. It is currently being rented under a binding contract from XX day of XXX, 202X until XX day of XXX, 202X with an automatic (if applicable) option for renewal. The monthly rental payment for the property amounts to XXX USD/GBP/EUR (Foreign currency, Amount in Letters).
3. XXX Street & Corner Street, Apartment / Unit XX (if applicable), City, Postal Code, State / Province. It is currently being rented under a binding contract from XX day of XXX, 202X until XX day of XXX, 202X with an automatic (if applicable) option for renewal. The monthly rental payment for the property amounts to XXX USD/GBP/EUR (Foreign currency, Amount in Letters).

3) Mr. / Mrs. / Ms. XXX is registered in the (National tax collecting entity of Country) with No. XXX and in the (National Social Security Agency, of Country, if applicable) with No. XXX, with his / her registered and fiscal domicile in XXXX, State / Province, Country with fiscal closure in XX/XX/XXXX. Is a taxpayer of taxes (each applicable tax) and is up to date with the obligations towards the government’s tax agencies.

4) Mr. / Mrs. / Ms. manages his / her property / properties through a managing company / person and therefore his / her physical presence isn’t required to procure its / their maintenance and care. He / She is paid via bank deposits and wires into his/her (American / Canadian / British / Demonym) (Name of the Bank) (type) account, his / her (type) bank account number is XXX. 

5) According to the evidentiary documentation that I had in view of the owner’s income and having certified the same that consists of (e.g. rental contracts, sworn statements, flows of funds, receipts/invoices of incomes and expenses, etc.), I certify that the net income of the last 12 months, with their worth converted into Uruguayan Pesos according to the Uruguayan Central Bank´s exchange rate today, amount to XXX USD/GBP/EUR (Foreign currency, Amount in Letters) equivalent to XXX UYU (Uruguayan Pesos, Amount in Letters), which means an average monthly liquid of USD/GBP/EUR XXX (Foreign currency, Amount in Letters) equivalent to XXX UYU (Uruguayan Pesos, Amount in Letters), for income of the mentioned rental property / properties, which are detailed as follows:

Last 12 months	Amount in USD/GBP/EUR	Amount in UYU
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Anual Total

6) I hereby state that this certificate was made in accordance with the (Applicable Regulatory Code) of the (National Governmental Regulatory Entity) of Country and it is stated that the relationship of the professional acting with the requesting rental property owner is that of Independent Professional, that the interested party and his/her rental income is in order and owes no taxes towards the (American / Canadian / British / Demonym) government’s tax agencies.

At the request of the interested party and for the purpose of being presented before the corresponding party, I issue this certificate that I seal and sign on the XX day of XXX, 202X in the city XXX, State / Province, Country.