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07 July 2026

Uruguay issues resolution introducing reporting obligations for digital platforms intermediating real estate rentals

  • Resolution No. 1518/2026, published in the Official Gazette on 1 July 2026, establishes a new reporting regime for digital platform operators that act as intermediaries in the rental of immovable property located in Uruguay.
  • The Resolution requires digital platform operators to report information on rental transactions carried out through their platforms in accordance with the OECD reporting standard for digital platform operators, with the aim of strengthening tax control and monitoring income derived from property rentals conducted through digital platforms.
  • The reporting regime applies as from 1 July 2026 and must be carried out on a quarterly basis, with ordinary filing deadlines in April, July, October and January of the following year; as a transitional rule, information corresponding to the July-September and October-December 2026 quarters must be filed in February 2027.
  • Businesses operating digital platforms that intermediate rentals of Uruguayan immovable property should assess whether they fall within the scope of the new regime, ensure they can collect and report the required information electronically through the Uruguayan Tax Administration's online services and prepare for potential amendments, corrections, supplementary information requests and penalties for noncompliance.
 

On 30 June 2026, the Uruguayan Tax Administration (DGI) issued Resolution No. 1518/2026, which was published in the Official Gazette on 1 July 2026 and establishes a new reporting regime for digital platform operators that intermediate in the rental of immovable property located in Uruguay.

The Resolution requires platform operators to report information on rental transactions carried out through their platforms in accordance with the Organisation for Economic Co-operation and Development (OECD) reporting standard for digital platform operators, with the aim of strengthening tax control and monitoring income derived from property rentals conducted through digital platforms.

The new regime applies from 1 July 2026 and introduces quarterly reporting obligations.

 

Area

Main provisions introduced by Resolution No. 1518/2026

Scope of the reporting obligation

The reporting obligation applies to digital platform operators that intermediate in the rental of immovable property located in Uruguay and covers rental transactions concluded through the platform.

Information to be reported

Information must be provided in accordance with the OECD reporting standard for digital platform operators. The DGI may request amendments, corrections or supplementary information if inconsistencies are identified.

Filing requirements

Reports must be submitted electronically through the online services made available by the DGI. Technical specifications and procedures will be established by the tax administration.

Reporting frequency and deadlines

Reporting must be carried out on a quarterly basis. Ordinary filing deadlines are April (for January-March), July (April-June), October (July-September) and January of the following year (October-December).

Noncompliance

Failure to comply with filing deadlines does not relieve platform operators of their reporting obligations. Reports and corrections must still be submitted and penalties may apply.

Transitional rule

Information corresponding to the July-September and October-December 2026 quarters must be filed in February 2027.

Entry into force

The reporting regime applies as from 1 July 2026.

The Resolution has been published in the Official Gazette on 01 July 2026. Please see the document here (only in Spanish).

* * * * * * * * * *
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: 2026-1430

 
 

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