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On 10 September 2026, the Uruguayan tax authority (DGI) released the comprehensive valuation framework for the agricultural sector applicable to the 2026 IRAE liquidation, with values referenced to 30 June 2026. This publication consolidates the official parameters that agricultural taxpayers must apply when computing taxable income from farming, livestock, and related rural activities. The guidelines

On 10 September 2026, the Dirección General Impositiva (DGI) published the updated Fictitious Contribution Base (Base Ficta de Contribución – BFC) values for the 2025-2026 liquidation period. The BFC serves as the minimum deemed earnings floor for calculating social security contributions for certain categories of workers and self-employed individuals, particularly in the agricultural and construction

On 10 September 2026, the DGI released the official daily quotation table for the Indexed Unit (Unidad Indexada – UI) for the 2025-2026 liquidation period. The UI is Uruguay’s primary inflation-indexation mechanism, used to adjust tax brackets, deduction limits, penalty thresholds, and numerous other fiscal parameters across the Income Tax (IRPF/IRAE), Wealth Tax (IP), and

On 10 September 2026, the Dirección General Impositiva (DGI) published the official foreign exchange quotation table for the year 2026, to be used for tax liquidation purposes. This table establishes the mandatory conversion rates for translating foreign currency-denominated income, expenses, assets, and liabilities into Uruguayan pesos for Income Tax (IRPF/IRAE), Wealth Tax (IP), and VAT

On 9 September 2026, Uruguay’s Directorate General of Taxation (DGI) published an updated procedural guide for the closure of de facto companies (Sociedad de hecho). This guide outlines the formal administrative process required to notify the tax authority of the effective cessation of all activities and tax obligations. The publication serves as a compliance roadmap

On 9 September 2026, the DGI released a specific procedural guide for the closure of agricultural societies and associations (Sociedades y Asociaciones Agrarias). This publication addresses the unique regulatory framework governing rural associative entities, detailing the steps to formally dissolve and liquidate such organizations before the tax authority. The guide ensures that agricultural cooperatives and