On 1 September 2026, the DGI released a focused guide for the formal notification of building administrator (administrador de edificio) changes, a common occurrence in Uruguay’s horizontal property regime (Law 10.751). The building administrator acts as the tax withholding agent for common expenses, services, and employee contributions, making timely registry updates critical for compliance with IRPF (Personal Income Tax) withholding obligations and BPS (Social Security) contributions.
Key Takeaways
- Withholding Agent Responsibility: The incoming administrator assumes immediate responsibility for IRPF withholding on porter salaries and service provider invoices, with penalties for late registry updates under Article 72 TO 2023.
- Digital Submission Mandate: Notification must be filed via the DGI portal using the administrator’s digital certificate; paper forms are no longer accepted effective 1 January 2026.
- Transition Period: A 10-business-day overlap period is recognized during which both outgoing and incoming administrators share joint liability for withholding compliance.
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