End-to-end annual tax workflow for Uruguayan-resident independent professionals (servicios personales / unipersonal) covering regime election, BPS contributions on 70% of billed income, IRPF Category II progressive computation, the deduction-credit mechanic (Formulario 1102), and DGI filing within the July–August window.
Confirm tax residency and determine which regime applies: general IRPF (servicios personales / unipersonal), simplified Monotributo, or corporate IRAE. Monotributo is only available below revenue caps and without employees in restricted activities; the conservative default is IRPF general. Collect the client's RUT (tax ID), CI, and prior-year Formulario 1102 if available.
Gather and classify all income sources for the year. Honorarios and servicios personales fees are Category II (labour income, progressive 0–36% scale). Any rental, interest, or dividend income is Category I (flat 12% / 7% dividends). Bank statements from BROU, Itaú Uruguay, Santander, or BBVA are cross-checked against e-facturas issued via DGI's portal to reconcile billed vs collected amounts.
For servicios personales providers, BPS computes contributions on 70% of billed income (not 100%). The employee-side burden is approximately 18.1%–23.1% of that base (15% jubilatorio + 3–8% FONASA + 0.10% FRL). Confirm the FONASA family-situation bracket (single / with children / with spouse) and apply the correct rate. Verify the jubilatorio ceiling (UYU 272,564/month nominal; UYU 40,885/month max contribution for 2025). These contributions feed the IRPF deduction-credit calculation in the next phase.
Compute gross Category II tax on annual taxable labour income using the 8-bracket progressive scale (0%–36%, BPC-indexed: 0/84/120/180/360/600/900/1,380 BPC at UYU 6,576 for 2025). Then apply the Uruguayan deduction-credit mechanic: sum all allowable deductions (BPS jubilatorio, FONASA, FRL, 6% of housing rent, capped mortgage interest, 13 BPC per dependent child), multiply by 8% (conservative default; 10% if annual labour income ≤ 15 BPC/month equivalent), and subtract that credit from gross tax. Compute Category I capital tax separately at 12% flat (7% for dividends). Aggregate net IRPF payable.
Where the client has a spouse who also earns income, model both individual Formulario 1102 and joint Formulario 1103 (núcleo familiar) filing to identify the lower total household IRPF. Joint filing roughly doubles the 0% band (0–168 BPC) but collapses the 10% bracket; it is only eligible when all members earn at least 12 minimum salaries (UYU 283,248/year at UYU 23,604/month for 2025). Document the comparison and record the election decision.
Submit the Declaración Jurada via DGI servicios en línea within the staggered July–August 2025 window (7 July–28 August 2025, date determined by last digit of RUT/CI). Any balance due may be paid in up to 5 equal monthly instalments (first instalment 29 August 2025, fifth by 30 December 2025). Confirm any prior anticipos or retenciones are credited. Verify no late-filing contravención (UYU 870/return for 2025) or mora (5%/10%/20% tiered penalty) exposure.
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