Uruguay’s DGI has adjusted Personal Income Tax (IRPF) deadlines for withholding agents and taxpayers receiving foreign movable capital income, including new rules for related advance payments.
Uruguay’s General Tax Directorate (DGI) has amended certain Personal Income Tax (IRPF) deadlines for withholding agents and taxpayers receiving income from real estate leases, capital gains and foreign movable capital income through DGI Resolution No. 1783/026, which was published in the Official Gazette on 6 August 2026.
The measure adjusts existing deadline rules to incorporate changes to IRPF introduced by Decree No. 95/2026.
Withholding returns and payments
Under the amended rules, withholding agents designated under Articles 36°, 39°, 43°, 44° quater, 44° quinquies and 44° septies of Decree No. 148/007 must submit their tax return and pay amounts withheld according to the last digit of their R.U.C. number.
The applicable deadlines and conditions are those established for the relevant group in the DGI’s tax calendar.
Advance payments
IRPF taxpayers receiving income from the leasing of real estate, capital gains or foreign movable capital income who are required to make advance payments must make those payments according to the applicable DGI schedule.
The changes replace the corresponding provisions in Resolution No. 1478/2007 and update item 24 of DGI Resolution No. 1.517/026 of 29 June 2026.
Transitional deadline
The resolution sets 26 October 2026 as the deadline for advance payments relating to foreign movable capital income under item 26) of Resolution No. 1517/2026.
The measure follows Decree No. 95/2026, which introduced changes to IRPF concerning income derived from non-resident entities, including withholding regimes and the calculation of tax credits for taxes paid abroad.
