Uruguay Income Tax

Uruguay Income Tax (IRPF) -- Resident Individual Skill v0.1

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Uruguay (República Oriental del Uruguay)
Tax	IRPF -- Impuesto a la Renta de las Personas Físicas
Currency	UYU (Uruguayan peso, $U) only
Tax year	Calendar year (1 January -- 31 December)
Reference unit	BPC (Base de Prestaciones y Contribuciones) = UYU 6,576/month for 2025 (Decreto N° 5/025, 10 Jan 2025)
Tax authority (income tax)	DGI -- Dirección General Impositiva
Social security authority	BPS -- Banco de Previsión Social
Basis of taxation	Quasi-territorial -- Uruguayan-source income; limited foreign capital income for residents (PwC Tax Summaries, TY2025)
System	Dual / scheduler -- Category I (capital) and Category II (labour) taxed separately
Filing portal	DGI servicios en línea
Annual return forms	Formulario 1102 (individual); Formulario 1103 (núcleo familiar) (EY UY, May 2025)
Filing window (FY2024 filed 2025)	7 July -- 28 August 2025, staggered by RUT/CI ending (EY UY; DGI vencimientos 2025)
Validated by	Pending -- requires sign-off by a Uruguayan contador público
Validation date	Pending
Skill version	0.1

IRPF Category II -- Labour Income (Rentas del Trabajo) -- Resident, Individual Filing

Category II resident individual progressive scale (PwC Tax Summaries (Uruguay, individual taxes, TY2025); brackets are BPC multiples (84/120/180/360/600/900/1,380 BPC) confirmed against BPC = UYU 6,576 and corroborated by BPS Comunicado R 2/2025.)

Annual taxable income (UYU)	BPC multiple	Rate	Cumulative tax at top of band (UYU)
0 -- 552,384	0 -- 84	0%	0.00
552,384 -- 789,120	84 -- 120	10%	23,673.60
789,120 -- 1,183,680	120 -- 180	15%	82,857.60
1,183,680 -- 2,367,360	180 -- 360	24%	366,940.80
2,367,360 -- 3,945,600	360 -- 600	25%	761,500.80
3,945,600 -- 5,918,400	600 -- 900	27%	1,294,156.80
5,918,400 -- 9,074,880	900 -- 1,380	31%	2,272,665.60
Over 9,074,880	> 1,380	36%	--

Progressive scale, 8 brackets, 0%–36%. Figures = annual UYU, TY2025 (BPC = UYU 6,576). Source: PwC Tax Summaries (Uruguay, individual taxes, TY2025); brackets are BPC multiples (84/120/180/360/600/900/1,380 BPC) confirmed against BPC = UYU 6,576 and corroborated by BPS Comunicado R 2/2025. Cumulative figures recomputed band-by-band (see Section 5.1).

IRPF Category II -- Núcleo Familiar (Family-Unit Filing)

Núcleo familiar progressive scale (PwC Tax Summaries (Uruguay, individual).)

Annual taxable income (UYU)	BPC multiple	Rate
0 -- 1,104,768	0 -- 168	0%
1,104,768 -- 1,183,680	168 -- 180	15%
1,183,680 -- 2,367,360	180 -- 360	24%
2,367,360 -- 3,945,600	360 -- 600	25%
3,945,600 -- 5,918,400	600 -- 900	27%
5,918,400 -- 9,074,880	900 -- 1,380	31%
Over 9,074,880	> 1,380	36%

Optional when all members earn ≥ 12 minimum salaries; the lowest non-taxable band roughly doubles. Note: the 10% band is collapsed in family-unit filing; income above the 0% band enters at 15% then follows the same 24%–36% scale.

IRPF Category I -- Capital Income (Rentas del Capital)

Category I rates (PwC Tax Summaries (Uruguay, individual).)

Item	Rate
General capital income (interest, rents, royalties, capital gains)	12% flat
Certain interest income (specific instruments)	3% / 5% / 7% (item-specific)
Dividends	7%

The headline rate is a flat 12%; the reduced rates are item-specific exceptions. [RESEARCH GAP — reviewer to confirm exact instrument lists and conditions for the 3%/5%/7% interest rates against DGI / Título 7.]

Conservative Defaults

Conservative defaults table

Ambiguity	Default
Unknown filing unit (individual vs núcleo familiar)	Individual (Formulario 1102)
Unknown residency	STOP -- do not apply resident scale without confirming tax residency
Unknown income category	STOP -- Category I (capital) and Category II (labour) use different scales
Unknown deduction-credit rate (8% vs 10%)	8% (higher-income default; less favourable to taxpayer)
Unknown dependent-child status	0 children (no fictitious child deduction)
Unknown self-employment regime	IRPF general (servicios personales), NOT monotributo
Unknown business-use % (vehicle, phone, home)	0%

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable -- confirmation of tax residency, income category (labour Category II and/or capital Category I), filing unit (individual vs núcleo familiar), and either payroll/recibos de sueldo or a bank statement for the full tax year (CSV, PDF, or pasted text).

Recommended -- BPS contribution records (aportes), FONASA family situation, number of dependent children (and disability status), housing rent or mortgage-interest documentation, prior-year IRPF declaración jurada.

Ideal -- complete income statement, full BPS aportes detail by month, prior-year Formulario 1102/1103, withholding certificates from employers (retenciones), and any IRNR / foreign-income documentation.

Refusal if minimum is missing -- SOFT WARN. No income data at all = hard stop. Bank statement without payroll records = proceed with reviewer warning: "This IRPF computation was produced from a bank statement alone. The reviewer must confirm that BPS aportes, FONASA family situation, and the deduction credit are correctly captured, and that nothing belongs to Category I vs Category II in error."

Refusal Catalogue

• R-UY-1 — Tax residency unknown. (Residency determines whether the resident IRPF scale or the non-resident IRNR regime applies. This skill cannot compute tax without confirming the client is a Uruguayan tax resident. Please confirm before proceeding.)
• R-UY-2 — Non-resident income (IRNR). (Non-resident taxation under IRNR (general rates 7%–25%; 25% for low/no-tax jurisdiction residents) has different rules and is out of scope. Escalate to a contador público.)
• R-UY-3 — Companies / corporate income (IRAE). (Corporate and business income under IRAE is a separate tax and is out of scope. This skill covers individuals only. Escalate to a contador público.)
• R-UY-4 — Capital gains on real estate / complex disposals. (Property and complex capital-gains computations under Category I require specialised analysis. Escalate to a contador público.)
• R-UY-5 — New-resident tax holiday / global mobility. (Tax-holiday elections for new residents and inbound expat planning are highly fact-specific and subject to proposed 2026 changes. Out of scope. Escalate to a contador público.)
• R-UY-6 — IASS (pension income tax) requested. (IASS (Impuesto de Asistencia a la Seguridad Social) on pensions/retirement income is a separate tax from IRPF and is out of scope for this skill.)
• R-UY-7 — Arrears / DGI enforcement. (Client has outstanding tax arrears or is subject to DGI enforcement. Mora and recargos compound and are severe. Do not advise. Escalate to a contador público immediately.)

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. Do not second-guess. If none match, fall through to Tier 1 rules in Section 5.

How to read this table. Match by case-insensitive substring on the counterparty name or description as it appears in the bank statement (Spanish terms common in Uruguayan statements). If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules.

3.1 Income Patterns (Credits / Créditos)

Income patterns table

Pattern	IRPF Category	Treatment	Notes
SUELDO, HABERES, NÓMINA, REMUNERACIÓN, EMPLEADOR [name]	Category II	Labour income	Employee salary -- normally withheld at source
HONORARIOS, FACTURA, SERVICIOS PROFESIONALES	Category II	Labour income (servicios personales)	Independent professional fees
AGUINALDO, SALARIO VACACIONAL	Category II	Labour income	13th-salary / holiday salary -- taxable
ALQUILER COBRADO, RENTA INMUEBLE	Category I	Capital income (rents)	12% flat band (Section 1)
INTERESES, INTERÉS GANADO	Category I	Capital income (interest)	12% headline; some instruments 3%/5%/7%
DIVIDENDOS, UTILIDADES	Category I	Capital income (dividends)	7% (Section 1)
DEVOLUCIÓN DGI, REINTEGRO IRPF	EXCLUDE	Not income	Prior-year tax refund
TRANSFERENCIA PROPIA, CUENTA PROPIA	EXCLUDE	Own-account transfer	Not income

3.2 Deductible / Credit Items (Debits feeding the deduction credit)

The Uruguayan IRPF does NOT subtract deductions from the base; allowable deductions are summed and multiplied by the deduction rate (8% or 10%), and that credit reduces gross tax (Section 5.3). Capture these for the credit calculation, not as base reductions.

Deductible/credit items table

Pattern	Category	Treatment	Notes
BPS, APORTE JUBILATORIO, MONTEPÍO	Deduction credit	Personal BPS pension contribution	15% jubilatorio (Section 4)
FONASA, APORTE FONASA	Deduction credit	Personal health contribution	Rate depends on income / family (Section 4)
FRL, FONDO RECONVERSIÓN LABORAL	Deduction credit	0.10% employee FRL	Component of personal aportes
ALQUILER VIVIENDA, ARRENDAMIENTO (housing)	Deduction credit	6% of housing rent	Deductible item per DGI (Section 5.3)
HIPOTECA, INTERÉS PRÉSTAMO VIVIENDA	Deduction credit	Mortgage interest (capped)	Deductible item, capped

3.3 Non-Deductible / Personal (Debits)

Non-deductible items table

Pattern	Treatment	Notes
SUPERMERCADO, TIENDA INGLESA, DISCO, DEVOTO	NOT deductible	Personal groceries
MULTA, SANCIÓN, RECARGO	NOT deductible	Fines/penalties
IRPF, PAGO DGI, DECLARACIÓN JURADA	NOT deductible	Tax payment is not an expense
RETIRO PERSONAL, CAJERO (personal), ATM	NOT deductible	Personal drawings

3.4 Exclusions (Neither Income nor Deduction)

Exclusions table

Pattern	Treatment	Notes
TRANSFERENCIA ENTRE CUENTAS, CUENTA PROPIA	EXCLUDE	Own-account transfer
PRÉSTAMO, CUOTA PRÉSTAMO, AMORTIZACIÓN	EXCLUDE	Loan principal movement
IVA, PAGO IVA	EXCLUDE	VAT liability, not income/expense
PAGO A CUENTA IRPF, ANTICIPO	Credit against liability	Advance/withholding -- credit, not expense

3.5 Uruguayan Banks -- Statement Format Reference

Bank statement format reference table

Bank	Common Patterns	Notes
BROU (Banco República)	TRANSFERENCIA, DÉBITO, CRÉDITO, SUELDO	PDF/CSV; date format DD/MM/YYYY
Itaú Uruguay	TRANSF, DÉBITO AUTOMÁTICO, COMPRA	PDF/CSV; merchant in description
Santander Uruguay	TRANSFERENCIA, PAGO, COBRO	PDF; counterparty in description
BBVA Uruguay	TRANSF, DÉBITO, ABONO	PDF/CSV
Scotiabank Uruguay	TRANSFER, DEBIT, PAYMENT	PDF/CSV; some English labels
Prex / Mi Dinero (wallets)	RECARGA, PAGO, TRANSFERENCIA	CSV export; clean counterparty names

Section 4 -- BPS Social Security Contributions (Industria y Comercio, dependent workers, 2025)

These are NOT income tax but are deductible items feeding the IRPF deduction credit (Section 5.3) and must be captured.

4.1 Jubilatorio (Pension)

Jubilatorio rates table (BPS, Tasas de aportación (bps.gub.uy/835/tasas.html).)

Party	Rate
Employee (personal)	15%
Employer (patronal)	7.5%

4.2 FONASA (Health) -- Employee Personal Rate

FONASA employee rate table (BPS, Tasas FONASA (bps.gub.uy/10314/tasas-fonasa.html).)

Monthly income	Family situation	Employee rate
≤ 2.5 BPC	single, no children	3%
≤ 2.5 BPC	single, with children	3%
≤ 2.5 BPC	with spouse (no SNIS cover), ± children	5%
> 2.5 BPC	single, no children	4.5%
> 2.5 BPC	single, with children	6%
> 2.5 BPC	with spouse, no children	6.5%
> 2.5 BPC	with spouse, with children	8%

• Employer FONASA rate — 5% (plus Complemento de Cuota Mutual where applicable) (BPS, Tasas FONASA (bps.gub.uy/10314/tasas-fonasa.html).)
• 2.5 BPC monthly threshold value — UYU 16,440/month UYU (at BPC 6,576) (BPS, Tasas FONASA (bps.gub.uy/10314/tasas-fonasa.html).)

4.3 Other BPS Funds

Other BPS funds table (BPS, Tasas de aportación (bps.gub.uy/835/tasas.html).)

Fund	Employee	Employer
FRL (Fondo de Reconversión Laboral)	0.10%	0.10%
FGCL (Fondo de Garantía de Créditos Laborales)	--	0.025%

[RESEARCH GAP — reviewer to confirm the exact FRL employee/employer split and the FGCL 0.025% against the BPS official tasas page; secondary guides vary.]

4.4 Approximate Totals (Industria y Comercio)

Approximate totals table

Party	Component breakdown	Approx. total
Employee (personal)	15% jubilatorio + 3%–8% FONASA + 0.10% FRL	18.10% – 23.10%
Employer (patronal)	7.5% jubilatorio + 5% FONASA + 0.10% FRL + 0.025% FGCL	12.625%

Employee total range arithmetic: minimum = 15 + 3 + 0.10 = 18.10%; maximum = 15 + 8 + 0.10 = 23.10%. Employer total = 7.5 + 5 + 0.10 + 0.025 = 12.625%. Employer figure excludes BSE (accident insurance), which varies by activity. Sources: BPS tasas pages above; aggregation corroborated by secondary calculators (calculame.uy). [RESEARCH GAP — reviewer to confirm employee FRL inclusion and BSE rate by activity.]

4.5 Contribution Ceiling (Tope Jubilatorio) 2025

Contribution ceiling table

Item	Value
Max nominal monthly income subject to jubilatorio	UYU 272,564/month
Max personal jubilatorio contribution	UYU 40,885/month

[RESEARCH GAP — reviewer to confirm the 2025 tope jubilatorio (UYU 272,564 income / UYU 40,885 contribution) against the BPS official ceiling table; this figure was found only in a secondary calculator (misalario.uy) and must be re-verified before reliance.]

4.6 Minimum Wage

• Salario Mínimo Nacional 2025 — UYU 23,604/month UYU (effective 1 Jan 2025 (+6%); used as reference for the '12 minimum salaries' núcleo-familiar eligibility test) (MTSS (gub.uy/ministerio-trabajo-seguridad-social))

5.1 Category II Progressive Tax -- Cumulative Computation

Cumulative computation table (PwC Tax Summaries; band widths from BPC multiples.)

Band top (UYU)	Band rate	Band width (UYU)	Tax on band (UYU)	Cumulative (UYU)
552,384	0%	552,384	0.00	0.00
789,120	10%	236,736	23,673.60	23,673.60
1,183,680	15%	394,560	59,184.00	82,857.60
2,367,360	24%	1,183,680	284,083.20	366,940.80
3,945,600	25%	1,578,240	394,560.00	761,500.80
5,918,400	27%	1,972,800	532,656.00	1,294,156.80
9,074,880	31%	3,156,480	978,508.80	2,272,665.60
above	36%	--	--	--

• Band tax computation formula — tax = cumulative-at-previous-band-top + (X − previous-band-top) × band-n-rate (PwC Tax Summaries; band widths from BPC multiples.)

5.2 Category I Capital Income

• Category I taxed separately — Capital income is taxed separately at a flat 12% (with item-specific 3%/5%/7% interest rates and 7% dividends per Section 1). It is NOT pooled with Category II labour income. (PwC Tax Summaries.)

5.3 The Deduction Credit Mechanic (Key Uruguayan Specificity)

• Deduction credit mechanic — Uruguayan IRPF does NOT subtract deductions from the taxable base. Instead: 1. Sum all allowable deductions (personal BPS, FONASA, FRL, fictitious child deduction, 6% of housing rent, capped mortgage interest). 2. Multiply that sum by the deduction rate: 10% if annual labour income ≤ the 15 BPC/month equivalent; 8% if income above that threshold. 3. Subtract the resulting credit from the gross Category II tax (from Section 5.1). (certificadodeingresos.uy (unipersonal guide 2025); corroborated by etti.edu.uy.)
• 15 BPC/month equivalent threshold — UYU 98,640/month UYU (at BPC 6,576) (certificadodeingresos.uy (unipersonal guide 2025); corroborated by etti.edu.uy.)

[RESEARCH GAP — reviewer to confirm the 8%/10% threshold and the exact annual mechanic against DGI; some 2025 payroll guides phrase the monthly mechanic as 14%/8%.]

5.4 Deductible Items (for the credit)

Deductible items table (certificadodeingresos.uy; etti.edu.uy.)

Item	Amount
Personal BPS jubilatorio contribution	Actual (15%)
FONASA + FRL personal contributions	Actual
Fictitious deduction per dependent child	13 BPC/year (UYU 85,488 at BPC 6,576)
Fictitious deduction per disabled child	26 BPC/year (UYU 170,976 at BPC 6,576)
Housing rent	6% of rent paid
Mortgage interest	Capped (see DGI cap)

Peso conversions are 13 BPC × 6,576 = 85,488 and 26 BPC × 6,576 = 170,976. [RESEARCH GAP — reviewer to confirm the mortgage-interest cap amount against DGI.]

5.5 Self-Employed / Independent Regimes

Self-employed regimes table (certificadodeingresos.uy; auren.com/uy; BPS monotributo pages (bps.gub.uy/4659, /10444, /844).)

Regime	Treatment
Servicios personales (independent professionals)	IRPF Category II base; BPS computed on 70% of billed income (real); total contribution burden ≈ 29.6%–33.1% of invoicing
Unipersonal owner without employees	Minimum fictitious base (ficto) = 11 BPC
Monotributo (micro-business simplified)	Replaces most national taxes; e.g. 8% on 1 BPC without medical coverage; replaces IRPF/IVA below revenue caps

[RESEARCH GAP — reviewer to confirm the unipersonal ficto minimum peso value; the source's UYU 12,094 figure appears to use a prior BPC. At BPC 6,576, 11 BPC = UYU 72,336/year, but the monthly ficto base differs — re-verify against BPS aportes mínimos.]

5.6 Non-Resident Income (IRNR) -- Reference Only

• IRNR rates, out of scope — General rates 7%–25%; 25% for residents of low/no-tax jurisdictions; technical services 12% or 25%. Out of scope (see R-UY-2). (PwC Tax Summaries.)

5.7 Filing and Payment

Filing and payment table (EY UY (May 2025); DGI vencimientos 2025; Montevideo Portal.)

Item	Detail
Forms	Formulario 1102 (individual); Formulario 1103 (núcleo familiar)
Filing window (FY2024 / 2025)	7 July -- 28 August 2025, staggered by RUT/CI ending
Balance payment	Up to 5 equal monthly instalments; 1st on 29 Aug 2025, 5th by 30 Dec 2025
Pure-wage single-employer earners	Generally NOT required to file -- employer withholds; automatic devolution

5.8 Penalties (DGI)

Penalties table (DGI publicación, Resolución DGI 97/026.)

Item	Detail
Late filing of a sworn return (contravención)	Fixed fine UYU 870/return (2025); UYU 910/return (2026) -- applies even with zero balance
Mora (late payment)	Graduated 5% / 10% / 20% of unpaid tax (20% after ~90 days late)
Recargos (interest)	~1% monthly, capitalised every 4 months; rate set periodically by DGI

[RESEARCH GAP — reviewer to confirm the mora tiers (5/10/20%) and current recargo rate against the Código Tributario / DGI recargo calculator; the tier breakdown is from a secondary summary (memory.com.uy).]

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Individual vs Núcleo Familiar Election

• Núcleo familiar filing is optional and only beneficial in specific income splits; it doubles the lowest non-taxable band but collapses the 10% bracket.
• Eligibility requires all members to earn ≥ 12 minimum salaries.
• Conservative default: individual filing (Formulario 1102) until reviewer models both.
• Flag for reviewer: run both computations and elect the lower total.

6.2 Deduction-Credit Rate (8% vs 10%)

• The rate depends on whether annual labour income exceeds the 15 BPC/month equivalent.
• Conservative default: 8% (less favourable) until income level confirmed.
• Flag for reviewer: confirm the threshold crossing and applicable rate.

6.3 FONASA Family Situation

• The personal FONASA rate (3%–8%) depends on income relative to 2.5 BPC and on spouse/child coverage.
• Conservative default: confirm family situation before applying any rate above 3%.
• Flag for reviewer: confirm spouse SNIS coverage and number of covered children.

6.4 Dependent-Child Fictitious Deduction

• 13 BPC/child/year (26 BPC if disabled), splittable between parents.
• Flag for reviewer: confirm number of children, disability status, and any split with the other parent.

6.5 Servicios Personales vs Monotributo vs IRPF

• The optimal regime depends on revenue, whether the client has employees, and revenue caps.
• Conservative default: IRPF general (servicios personales).
• Flag for reviewer: confirm monotributo eligibility against current revenue caps.

6.6 Foreign Capital Income (Residents)

• Uruguay's quasi-territorial system taxes certain foreign capital income for residents.
• Flag for reviewer: confirm scope of any foreign interest/dividend income and available foreign-tax credits.

6.7 Housing Rent / Mortgage Interest Deduction

• 6% of housing rent and capped mortgage interest feed the deduction credit.
• Flag for reviewer: confirm documentation and the mortgage-interest cap.

Section 7 -- Excel Working Paper Template

URUGUAY IRPF -- WORKING PAPER Tax Year: 2025 (BPC = UYU 6,576/month) Client: ___________________________ Filing unit: Individual (F.1102) / Núcleo Familiar (F.1103)

A. CATEGORY II -- LABOUR INCOME (annual, UYU) A1. Salary / haberes ___________ A2. Aguinaldo / salario vacacional ___________ A3. Honorarios / servicios personales ___________ A4. TOTAL gross Category II ___________

B. TAXABLE BASE (Category II) B1. Less: items excluded from base (per DGI) ___________ B2. Category II taxable income ___________

C. GROSS CATEGORY II TAX (pass to deterministic engine, Section 5.1) C1. Gross tax on B2 ___________

D. DEDUCTION CREDIT (Section 5.3) D1. Personal BPS jubilatorio (15%) ___________ D2. FONASA + FRL personal ___________ D3. Fictitious child deduction (13/26 BPC each) ___________ D4. 6% of housing rent ___________ D5. Mortgage interest (capped) ___________ D6. SUM of deductions (D1..D5) ___________ D7. Deduction rate (8% or 10%) ___________ D8. Deduction credit (D6 x D7) ___________

E. CATEGORY II TAX DUE (C1 - D8, floored at 0) ___________

F. CATEGORY I -- CAPITAL INCOME (separate) F1. Rents / interest / capital gains ___________ F2. Rate (12% / 7% / item-specific) ___________ F3. Category I tax ___________

G. CREDITS G1. Less: withholdings / anticipos (retenciones) ___________ G2. TOTAL IRPF DUE / REFUND (E + F3 - G1) ___________

REVIEWER FLAGS: [ ] Tax residency confirmed? [ ] Filing unit modelled both ways (1102 vs 1103)? [ ] Deduction rate (8% vs 10%) confirmed? [ ] FONASA family situation confirmed? [ ] Dependent-child deduction confirmed? [ ] Category I vs Category II split correct? [ ] Tope jubilatorio applied if income > ceiling? [ ] Monotributo eligibility checked (self-employed)?

Section 8 -- Bank Statement Reading Guide

Uruguayan Bank Statement Formats

Bank statement formats table

Bank	Format	Key Fields	Notes
BROU (Banco República)	PDF, CSV	Fecha, Concepto/Detalle, Débito, Crédito, Saldo	Most common; description holds counterparty + reference
Itaú Uruguay	PDF, CSV	Fecha, Descripción, Importe, Saldo	Card transactions show merchant
Santander Uruguay	PDF	Fecha, Concepto, Débito, Crédito, Saldo	Counterparty in concepto field
BBVA Uruguay	PDF, CSV	Fecha, Movimiento, Importe, Saldo
Scotiabank Uruguay	PDF, CSV	Date/Fecha, Description, Amount	Some English labels
Prex / Mi Dinero	CSV	Fecha, Detalle, Monto	Wallet exports; clean names

Key Uruguayan Banking / Tax Terms

Banking/tax terms table

Term	English	Classification Hint
SUELDO / HABERES	Salary / wages	Category II income
HONORARIOS	Professional fees	Category II (servicios personales)
AGUINALDO	13th-month salary	Category II income
ALQUILER	Rent	Category I if received; deduction-credit item if housing paid
INTERESES	Interest	Category I income
DIVIDENDOS / UTILIDADES	Dividends	Category I income (7%)
APORTE / MONTEPÍO	BPS contribution	Deduction-credit item (Box D)
FONASA	Health contribution	Deduction-credit item
DÉBITO AUTOMÁTICO	Direct debit	Regular expense -- check counterparty
TRANSFERENCIA	Transfer	Check direction for income/expense
RETENCIÓN	Withholding	Credit against IRPF liability
DEVOLUCIÓN DGI	Tax refund	Exclude -- not income

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3), separating Category I from Category II.
2. Mark all Tier 2 items as "PENDING -- reviewer must confirm".
3. Apply conservative defaults (Section 1) -- individual filing, 8% deduction rate, 0 children, FONASA 3% floor.
4. Generate the working paper (Section 7) with clear flags.
5. Present the following questions to the client:

ONBOARDING QUESTIONS -- URUGUAY IRPF

1. Are you a Uruguayan tax resident for the full year?
2. Filing unit: individual or núcleo familiar (and does your spouse earn >= 12 minimum salaries)?
3. Income types: salary, professional fees (honorarios), rents, interest, dividends?
4. Do you have a single employer who withholds IRPF, or multiple income sources?
5. Number of dependent children (and any with a disability)?
6. FONASA family situation: single or with spouse? Does your spouse have their own SNIS coverage?
7. Do you pay housing rent or a mortgage? Amounts?
8. Self-employed? If so: servicios personales, unipersonal, or monotributo?
9. Any foreign capital income (interest/dividends abroad)?
10. Total BPS aportes and any withholdings (retenciones) for the year?

Section 10 -- Reference Material

Key References

Key references table

Topic	Reference
IRPF rates (Category I & II)	PwC Tax Summaries -- Uruguay, individual; Título 7 Texto Ordenado DGI
IRPF scale (official)	BPS Comunicado R 2/2025 (PDF) -- valores y escalas IRPF 2025
BPC 2025 value	Decreto N° 5/025 (10 Jan 2025); BPS Comunicado R 2/2025
BPS contribution rates	BPS Tasas de aportación (bps.gub.uy/835/tasas.html)
FONASA rates	BPS Tasas FONASA (bps.gub.uy/10314/tasas-fonasa.html)
Monotributo	BPS (bps.gub.uy/4659, /10444, /844)
Minimum wage 2025	MTSS (gub.uy/ministerio-trabajo-seguridad-social)
Filing forms / deadlines	EY UY (May 2025); DGI vencimientos 2025
Penalties (contravención)	DGI publicación; Resolución DGI 97/026
Self-employed regimes	certificadodeingresos.uy; auren.com/uy
Non-resident (IRNR)	PwC Tax Summaries -- Uruguay

BPC Reference Values

BPC reference values table

Year	BPC (UYU/month)	Source
2024	6,177	Secondary (misalario.uy / datosUruguay)
2025	6,576	Decreto N° 5/025 (primary)
2026	6,864	Secondary (misalario.uy / datosUruguay)

Only the 2025 value is decree-confirmed; 2024 and 2026 are secondary citations.

Forthcoming Changes (NOT 2025-effective)

The Budget bill 2025–2029 proposes IRPF/IASS changes and stricter new-resident tax-holiday conditions from 2026. Sources: KPMG TaxNewsFlash (Oct 2025); Vialto Partners regional alert. Treat as proposals, NOT enacted 2025 law. Do not apply.

Test Suite

Input: Resident, individual, Category II taxable income UYU 552,384. Expected: Gross tax = 0.00 (top of 0% band).

Input: Resident, individual, Category II taxable income UYU 1,000,000. Expected: Cumulative to 789,120 = 23,673.60; plus (1,000,000 − 789,120 = 210,880) × 15% = 31,632.00. Gross tax = 55,305.60.

Input: Category II taxable income UYU 1,500,000. Expected: Cumulative to 1,183,680 = 82,857.60; plus (1,500,000 − 1,183,680 = 316,320) × 24% = 75,916.80. Gross tax = 158,774.40.

Input: Gross Category II tax = 55,305.60 (from Test 2); allowable deductions sum = 180,000; deduction rate = 8%. Expected: Credit = 180,000 × 8% = 14,400.00. Tax due = 55,305.60 − 14,400.00 = 40,905.60.

Input: Rental income UYU 240,000 (Category I, general 12%). Expected: Category I tax = 240,000 × 12% = 28,800.00. Taxed separately from Category II.

Input: Dividends UYU 100,000 (Category I). Expected: Tax = 100,000 × 7% = 7,000.00.

Input: Núcleo familiar, combined Category II taxable income UYU 1,104,768. Expected: Gross tax = 0.00 (top of the doubled 0% band, 168 BPC).

Input: Industria y Comercio employer rates. Expected: 7.5% + 5% + 0.10% + 0.025% = 12.625%.

PROHIBITIONS

• NEVER apply the resident IRPF scale without confirming tax residency
• NEVER pool Category I (capital) and Category II (labour) income -- they are taxed separately
• NEVER subtract deductions from the IRPF base -- deductions feed a credit (sum × 8% or 10%) against gross tax
• NEVER assume the 10% deduction rate -- default to 8% until the income threshold is confirmed
• NEVER apply a FONASA rate above 3% without confirming income level and family situation
• NEVER apply monotributo without confirming revenue-cap eligibility
• NEVER treat IRNR (non-resident) or IRAE (corporate) income with this skill -- escalate
• NEVER treat a BPS or FONASA payment as a base reduction -- it is a deduction-credit item
• NEVER rely on a [RESEARCH GAP] figure without reviewer confirmation
• NEVER present tax calculations as definitive -- always label as estimated

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, contador público, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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