The General Tax Directorate (DGI) is preparing a new structure that will integrate the Primary Education Tax, the IRPF for leases and dividends, and the Wealth Tax on individuals into a single block. The aim is to improve control over high net worth taxpayers.
The General Tax Directorate (DGI) is moving forward with the creation of a "high net worth segment" that will group all taxes related to the wealthiest taxpayers under a single management. The measure, announced by the General Director of Revenues, Gustavo González Amilivia, aims to end the current fragmentation in the control of these taxes.
Taxes that will be included in the new segment
As González Amilivia explained to the weekly Búsqueda, the new scheme will bring together the Primary Education Tax, the IRPF for leases, dividend distribution, the IRPF for income from movable capital, and the Wealth Tax on individuals. "These are all the taxes related to the profitability of wealth or specific taxes on wealth itself," the official detailed.
The director acknowledged that the amount of wealth that will define a taxpayer as part of this segment "is yet to be defined," but emphasized that the starting diagnosis is the current fragmentation. "We have all that fragmented. So, that (the treatment as a segment) makes the most sense to us," he stated.
The Primary Tax as a trigger for the debate
The initiative gained public relevance after debts for the Primary Tax of politically exposed figures, including the director of the Office of Planning and Budget (OPP) and the President of the Republic himself, came to light. This tax, paid by nearly a million taxpayers who are property owners, prospective buyers, usufructuaries, and holders of properties with a cadastral value exceeding 282,612 pesos in 2026, currently operates in a segmented manner and mostly anonymously, meaning without direct identification of the taxpayer.
González Amilivia described the Primary Tax as a "little island" within the DGI structure and raised the need to end that isolation. "The intention is to try to integrate the Primary Tax as another obligation, not as a separate obligation," he assured, adding that this implies converting it into a named tax, something that does not currently happen despite the agency knowing who each registry belongs to.
However, the official clarified that the collection of the Primary Tax is not the core of the proposal. He admitted that this tax "is not even close to being the most relevant that the National Administration of Public Education (ANEP) receives from a budgetary perspective," although he emphasized that its social control mechanism should not be overlooked.
Inspired by IMF recommendations
González Amilivia framed the initiative as part of an international trend and cited documents from the International Monetary Fund among the references recommending the creation of specific structures for high net worth taxpayers, similar to those already in place for large corporate taxpayers. "Just as there is specific management for large taxpayers, they recommend having specific management for high net worth taxpayers," he indicated.
The director of Revenues did not commit to specific timelines for the implementation of the new scheme. He warned that the reform will likely have to wait until the organizational change associated with the DGI's new strategic plan for 2030 is consolidated, as it requires training specific personnel and building risk analyses tailored for that segment of taxpayers.
For high net worth taxpayers, this unification will imply a more comprehensive and thorough control of their tax obligations. The DGI will be able to cross-reference data between different taxes and detect possible inconsistencies more easily. It is expected that in the coming months, specific criteria will be defined to determine who will be part of this segment and when it will begin to operate.
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