Uruguay

On 4 September 2026, Uruguay’s Directorate General of Taxation (DGI) published the Tax Expenditure Report covering fiscal years 2022 through 2025. This comprehensive report provides transparency on revenue forgone due to tax incentives, exemptions, and preferential regimes. Accompanying the report, the DGI released an Inventory of Tax Expenditures in electronic spreadsheet format to facilitate public […]

On 4 September 2026, Uruguay’s Directorate General of Taxation (DGI) published the Tax Expenditure Report covering fiscal years 2022 through 2025. This comprehensive report provides transparency on revenue forgone due to tax incentives, exemptions, and preferential regimes. Accompanying the report, the DGI released an Inventory of Tax Expenditures in electronic spreadsheet format to facilitate public

On 4 September 2026, Uruguay’s Dirección General Impositiva (DGI) published an official procedural guide detailing the formal obligations for communicating the dissolution and liquidation of sociedades en comandita por acciones (limited partnerships by shares) to the tax administration. This guide operates under the framework of the Texto Ordenado 2023 (TO 2023) and establishes the standardized

On 4 September 2026, Uruguay’s Dirección General Impositiva (DGI) published an official procedural guide detailing the formal obligations for communicating the dissolution and liquidation of sociedades en comandita por acciones (limited partnerships by shares) to the tax administration. This guide operates under the framework of the Texto Ordenado 2023 (TO 2023) and establishes the standardized

On 4 September 2026, the DGI released a dedicated guide addressing the formal communication required when a member of a sociedad personal con contrato (personal partnership with contract) deceases, triggering a modification of titleholders. This procedure is governed by Title 4 of the TO 2023 and aligns with succession law provisions under the Civil Code.

On 4 September 2026, the DGI released a dedicated guide addressing the formal communication required when a member of a sociedad personal con contrato (personal partnership with contract) deceases, triggering a modification of titleholders. This procedure is governed by Title 4 of the TO 2023 and aligns with succession law provisions under the Civil Code.

On 3 September 2026, the DGI published the updated Formulario Habilitación de usuario para ID Uruguay, the standardized form for taxpayer enrollment or data modification in the national digital identity platform (ID Uruguay). This platform serves as the single sign-on gateway for all DGI electronic services, including tax return filing, electronic invoicing, and registry consultations.

On 3 September 2026, the DGI published the updated Formulario Habilitación de usuario para ID Uruguay, the standardized form for taxpayer enrollment or data modification in the national digital identity platform (ID Uruguay). This platform serves as the single sign-on gateway for all DGI electronic services, including tax return filing, electronic invoicing, and registry consultations.

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