Summary
- On 30 June 2026, Uruguay’s Tax Authority (DGI) issued Resolution No. 1518/2026, creating a reporting regime for digital-platform operators that facilitate the rental of immovable property located in Uruguay, effective 1 July 2026.
- The regime aligns with the OECD Model Reporting Rules for digital platform operators: platforms must report rental transactions completed through them and submit the information electronically to the DGI on a quarterly basis.
- A transitional rule requires the July–September and October–December 2026 quarters to be filed together in February 2027; the DGI may request corrections, amendments or additional information where inconsistencies are identified.
Extended article
On 30 June 2026, Uruguay’s Dirección General Impositiva (DGI) issued Resolution No. 1518/2026, establishing a dedicated information-reporting regime for digital-platform operators that facilitate the rental of immovable property located in Uruguay. The regime took effect on 1 July 2026 and is designed to give the tax authority structured, periodic visibility over short-term and other property rentals arranged through online platforms.
The measure aligns Uruguay’s requirements with the OECD’s Model Reporting Rules for Digital Platform Operators, part of the broader international drive to standardise platform-economy transparency. Under the resolution, in-scope operators must collect and report information on rental transactions completed through their platforms and submit that information electronically to the DGI on a quarterly basis. The DGI retains the power to request corrections, amendments or additional information where it identifies inconsistencies, reinforcing the compliance obligation on operators to maintain accurate, complete records.
The resolution sets quarterly reporting deadlines and introduces a transitional rule for the first two reporting periods: information for the July–September 2026 and October–December 2026 quarters must be filed together in February 2027. This gives platforms a short runway to build or adapt their data-collection and filing processes before the first submission falls due.
Although the regime is an information-reporting obligation rather than a new tax, it has clear indirect-tax and compliance implications. Platforms facilitating Uruguayan property rentals — including non-resident operators — should confirm whether they fall within scope, map the required data fields to their systems, and prepare for the combined February 2027 filing. The move also fits a wider Uruguayan pattern of tightening digital-transaction traceability, alongside its mandatory e-invoicing (CFE) framework and recent measures against fraudulent invoicing.
Sources: DGI – Resolución N.º 1518/2026 (PDF) · KPMG – Inside Indirect Tax (Aug 2026)
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