On 30 September 2026, the SII issued Resolution Exenta No. 133, extending the deadline for municipalities to report non-agricultural real estate properties—specifically undeveloped lots, abandoned properties, and gravel pits—to the tax authority. The extension modifies the timeframe originally set by Resolution Exenta No. 46 of 2026, under Article 8 of Law No. 17,235. This measure, managed by the Valuation Subdirectorate (Subdirección de Avaluaciones), provides local governments additional time to compile accurate property inventories, which directly affect the territorial tax (impuesto territorial) assessments.
Key Takeaways
- Extended Reporting Window: Municipalities now have a longer period to submit their property rolls, reducing the risk of incomplete data that could distort tax valuations.
- Impact on Territorial Tax: Accurate municipal reporting ensures that property owners are assessed fairly; delays or errors can lead to disputes and reassessments.
- Coordination Required: Tax advisors representing property holders should monitor municipal compliance to verify that their clients’ properties are correctly classified and reported.
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