On 29 September 2026, the DGI issued the revised technical guide for the Tax on Disposal of Agricultural Assets (IMEBA), a critical levy on the sale or transfer of rural real estate, livestock, and permanent crops. The guide incorporates the parameter updates established by Law N° 20.075 (2026 Budget Law), which adjusted the non-taxable minimum thresholds, progressive rate brackets, and the valuation methodology for different asset classes. Key changes include an increase in the exempt threshold for smallholder disposals, a reduction in the top marginal rate for livestock sales from 12% to 10%, and the introduction of an inflation-indexed valuation floor for land to prevent undervaluation in related-party transactions. The publication provides the official 2026 valuation tables for land (by CONEAT index), cattle (by category and weight), sheep, and permanent plantations (eucalyptus, pine, citrus), which serve as the mandatory minimum taxable base regardless of the agreed contract price. Taxpayers and notaries public are required to liquidate IMEBA at the moment of deed execution, using the DGI’s online liquidation module which auto-populates the applicable rates and minimums. The guide also clarifies the treatment of barter arrangements (permuta), inheritance advances, and contributions to agricultural trusts, all of which trigger the tax. Penalties for late payment include daily interest (Tasa Activa) and a 10% surcharge after 30 days.
Key Takeaways
- Rate Relief and Threshold Expansion: The 2026 reform lowers the maximum IMEBA rate on livestock to 10% and raises the exempt floor, benefiting small and medium producers while maintaining progressivity for large transactions.
- Mandatory Minimum Valuation Tables: Notaries and taxpayers must use the DGI’s official 2026 tables (land by CONEAT, livestock by category) as the tax base floor, eliminating negotiation room below regulatory minimums and reducing evasion risk.
- Digital Liquidation and Broadened Scope: Mandatory use of the DGI web liquidator ensures real-time collection; the tax now explicitly captures barters, trust contributions, and inheritance advances as taxable disposal events.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement