On 9 September 2026, Uruguay’s Directorate General of Taxation (DGI) published an updated procedural guide for the closure of de facto companies (Sociedad de hecho). This guide outlines the formal administrative process required to notify the tax authority of the effective cessation of all activities and tax obligations. The publication serves as a compliance roadmap for taxpayers operating under this informal business structure, ensuring proper deregistration from tax rolls and avoidance of future liabilities. The guide references the relevant provisions of the Tax Code and procedural regulations governing business cessation.
Key Takeaways
- Mandatory Notification Requirement: Taxpayers must formally communicate the closure of all activities to the Tax Administration through the designated electronic channels, submitting the prescribed forms and supporting documentation within the statutory timeframe.
- Tax Obligation Settlement: Prior to closure, entities must ensure all outstanding tax debts, filings, and obligations are fully settled, including income tax, VAT, and social security contributions, to obtain a clean tax compliance certificate.
- Digital Submission via DGI Portal: The process is conducted entirely online through the DGI’s digital platform, requiring authentication via ID Uruguay, streamlining the procedure and reducing physical paperwork.
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