Americas

On 1 September 2026, the DGI published the procedural guide for modifying or adding economic activities (giro) to a taxpayer’s registry. This update is essential for VAT classification, IRAE deduction eligibility, and sector-specific incentive access under Law 16.906 (Investment Law). The guide consolidates requirements previously scattered across multiple resolutions, providing a single reference for taxpayers

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

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

On 1 September 2026, the DGI issued a procedural guide for sociedades anónimas (SAs) to notify changes in directors, administrators, or shareholders. This guide aligns with the beneficial ownership transparency requirements of Law 19.574 (Anti-Money Laundering) and the Corporate Registry modernization under Law 16.060. It addresses both board-level changes and equity transfers, which have distinct

On 1 September 2026, the DGI issued a procedural guide for sociedades anónimas (SAs) to notify changes in directors, administrators, or shareholders. This guide aligns with the beneficial ownership transparency requirements of Law 19.574 (Anti-Money Laundering) and the Corporate Registry modernization under Law 16.060. It addresses both board-level changes and equity transfers, which have distinct

On 1 September 2026, Uruguay’s Dirección General Impositiva (DGI) announced the continuation of enforcement actions related to corporate income tax (IRAE) expense deductions. This new phase builds on initiatives launched in March 2026 and specifically targets taxpayers who have shown persistent inconsistencies in their reported deductible expenses. The DGI aims to strengthen voluntary compliance by