As of 21 August 2026, the Uruguay Tax Authority (DGI) launched a targeted compliance initiative addressing Personal Income Tax (IRPF) obligations for dependent workers who earned multiple income streams during the 2025 fiscal year. This action stems from the DGI’s broader strategy to modernize tax administration, close reporting gaps, and enhance voluntary adherence to income declaration requirements. The initiative is grounded in Article 35 of Uruguay’s Income Tax Law and aligns with the DGI’s 2025–2029 Strategic Plan, which prioritizes digital service expansion and taxpayer education. The measure specifically targets individuals receiving salaries, pensions, or other dependent remuneration exceeding a single annual source, requiring meticulous aggregation of all income amounts for accurate tax assessment and advance payment calculation. The DGI emphasizes that this approach will reduce the compliance burden on honest taxpayers while strengthening enforcement against non-compliance through data cross-verification and targeted audit campaigns. The measure reflects the DGI’s commitment to aligning national tax policy with OECD Best Practices for Tax Administration and is part of a broader 2025 initiative to reduce the tax gap through voluntary compliance.
Key Takeaways
- Mandatory Aggregation of Multiple Income Sources: Affected taxpayers must declare and aggregate all dependent income earned in 2025, including salaries, fees, and other remuneration, to ensure correct calculation of advance tax payments and final annual liability; failure to comply may trigger audit-based assessments and potential penalties as outlined in the National Tax Procedure Code.
- Defined Regularization Window via DGI Online Portal: The DGI has established a specific grace period during which qualifying individuals can regularize their filing status through the official digital platform, submitting complete documentation and regularizing outstanding amounts without incurring the full penalty regime, thereby promoting voluntary compliance.
- Five-Year Record Retention Requirement: Taxpayers are strongly advised to retain all payroll statements, bank records, and income-related documentation for a minimum of five years, as the DGI may cross-reference these materials during routine compliance reviews or targeted audit initiatives, and inadequate documentation may disadvantage the taxpayer in dispute proceedings.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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