Uruguay has introduced quarterly reporting requirements for Digital platform operators acting as intermediaries in the rental of immovable property, with the new rules applying from 1 July 2026 and transitional relief extending the first reporting deadline to February 2027.
Uruguay published Resolution No. 1.518/2026 on 30 June 2026 in the Diario Oficial on 1 July 2026, establishing reporting requirements for Digital platform operators acting as intermediaries in the rental of immovable property in the country.
Under the resolution, platform operators must report information for each property rental transaction in Uruguay in accordance with the OECD’s Model Rules for Reporting by Platform Operators, using the version of the Model Rules in force at the time the information is submitted.
The data must be filed electronically through the online services of the General Tax Directorate (DGI), following the technical specifications and procedures prescribed by the tax authority.
The reporting obligation is quarterly, with returns due in the month immediately following the end of each calendar quarter. Reports covering January–March must be submitted in April, April–June in July, July–September in October, and October–December in January.
The requirements apply from 1 July 2026. However, as a transitional measure, the reporting deadline for the July–September and October–December quarters of 2026 has been extended, allowing both reports to be submitted by February 2027.
