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On 10 September 2026, the DGI established the 2026 deduction limits for agricultural lease payments (arrendamientos agropecuarios) pursuant to Article 38 Ter of Decree 150/995. These caps define the maximum allowable deduction for rental expenses incurred on rural land used for agricultural exploitation, excluding dairy farm leases which are governed by separate provisions. The limits

On 10 September 2026, the Dirección General Impositiva (DGI) published the official update coefficient for rural real estate (inmuebles rurales) as of 30 June 2026, calculated over the value as of 30 June 2025. This coefficient is the mandatory indexation factor for revaluing rural land and improvements for IRAE purposes, complementing the separate coefficient for

On 10 September 2026, the Uruguayan Directorate General of Taxation (Dirección General Impositiva – DGI) published its monthly Informative Bulletin No. 639 covering the month of August 2026. This bulletin serves as the primary official channel for communicating legislative amendments, administrative resolutions, judicial rulings, and procedural guidance to taxpayers, tax advisors, and multinational enterprises operating

On 10 September 2026, the Dirección General Impositiva (DGI) officially established the valuation parameters for livestock (semovientes), wool, and crops in process as of 30 June 2026 through Resolution No. 2,097/2026. These values serve as the mandatory reference for determining taxable income under the Corporate Income Tax (IRAE) regime for the fiscal year running from