The General Tax Directorate (DGI) confirmed that those who submit their IRPF returns before 15 July will be able to receive their refunds starting from 28 July. After this date, payments will move to August.
Uruguayan taxpayers expecting an IRPF refund from their returns have a date marked in red on their calendars: the upcoming 15 July. The General Tax Directorate (DGI) confirmed that those who complete the process before this date will receive their credit in their favour starting from 28 July.
If the return is submitted after 15 July, the refund will only be paid in August. The general deadline for filing the IRPF return is 31 August, but the DGI has set this cutoff to expedite monthly payments.
Who must file the IRPF return in 2026?
The obligation to declare falls on dependent workers who have exceeded $ 963,510 nominal in the 2025 tax year and did not receive income in December 2025, or who have had income from more than one employer (multiple income). Those who did not exceed this amount but had multiple payers simultaneously without submitting form 3100, and those who opted for the 5% reduction in advances per family unit must also do so.
Independent workers (both professionals and non-professionals) who provided personal services outside of an employment relationship in 2025 and did not pay IRAE are also required to file the IRPF return. In their case, they must use form 1102 if declaring individually, or 1103 if doing so as a family unit, and also form 1302 for VAT on personal services if applicable.
How to check the status of the refund and collect it
To find out if they have a credit in their favour and what the amount is, taxpayers can access the DGI's online service "refund inquiries" with their digital identity. Inquiries can also be made via WhatsApp at 098134400 or through the DGI app.
Collection is done through authorized banks or collection networks. The DGI reminds that a refund only applies if the taxpayer has a credit in their favour based on their income for the 2025 tax year. Not everyone who files a return receives a refund; it depends on the withholdings and advances made during the year.
For those who file after 15 July, the DGI confirmed that payment will be made in August, without specifying a concrete date. The recommendation is not to delay the process if they want to access the money as soon as possible.
The DGI reminds that the IRPF return is mandatory for those who meet the conditions, regardless of whether they have a refund in their favour or not. Failing to file may result in penalties.
In summary, the key date is 15 July: if the taxpayer submits their return before this date and is entitled to a refund, they will receive it at the end of July. If they do so afterwards, they will have to wait until August. The maximum deadline for filing without penalty remains 31 August.
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