12 August 2026 Uruguay updates deadlines for Personal Income Tax withholding and advance payments for foreign-source income - On 5 August 2026, the Uruguayan Tax Office issued Resolution No. 1783/026, introducing amendments to certain Personal Income Tax (PIT) compliance deadlines for yields of capital and capital gains from abroad; the Resolution was published in the Official Gazette on 6 August 2026.
- Withholding agents must file withholding tax returns and pay withheld amounts according to the Tax Office's calendar, with timing based on the last digits of their taxpayer identification number; a transitional rule provides that withholding agents under the attribution regime may pay withholdings for January through September 2026 by October 2026.
- PIT taxpayers who derive income from real estate leases, capital gains or foreign-source movable capital income and are required to make advance payments must follow the annual Tax Office calendar; advance payments for foreign yields of movable capital corresponding to the first semester of 2026 are due on 26 October 2026.
- Businesses acting as withholding agents, administering attribution-regime structures or supporting individuals with foreign-source income should consider reviewing their 2026 compliance calendars, confirming affected payment obligations and updating systems and taxpayer-identification tracking to meet the revised deadlines.
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On 5 August 2026, the Uruguayan Tax Office issued Resolution No. 1783/026, introducing amendments to certain tax compliance deadlines applicable to the Personal Income Tax (PIT) for yields of capital and capital gains from abroad. The Resolution introduces the following clarifications and transitional measures: - Withholding returns and payments: The Resolution states that withholding agents should file the withholding tax return and pay the withheld amounts according to the applicable deadlines published in the Tax Office's calendar, based on the last digits of their taxpayer identification number.
- Advance payments: The Resolution provides that PIT taxpayers who derive income from real estate leases, capital gains or foreign-source movable capital income and are required to make advance payments must do so in accordance with the calendar annually published by the Tax Office.
- Transitional: Under the Resolution, withholding agents under the attribution regime will be allowed until October 2026 to pay withholdings applicable to the period of January to September 2026. Advance payments corresponding to foreign yields of movable capital corresponding to the first semester of 2026 will be due on 26 October 2026.
The Resolution was published in the Official Gazette on 6 August 2026 and can be accessed here (only in Spanish). Businesses acting as withholding agents, administering attribution-regime structures or supporting individuals with foreign-source income should, depending on their circumstances, consider reviewing their 2026 compliance calendars, confirming affected payment obligations, and updating systems and taxpayer-identification tracking to meet the revised deadlines. | * * * * * * * * * * | | Contact Information | For additional information concerning this Alert, please contact: EY Uruguay, Montevideo Ernst & Young LLP (United States), Latin American Business Center, New York | | Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor |
Document ID: 2026-1724 |
