Uruguay

On 1 September 2026, the DGI released a specialized guide for holder modifications in sociedades de hecho enrolled in the Monotributo Social MIDES, a simplified tax and social security regime for vulnerable workers established under Law 18.874 (Title 6 TO 2023). This regime, administered jointly with the Ministry of Social Development (MIDES), provides health and […]

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

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

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

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

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 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