The General Tax Directorate (DGI) Starting this month, it will carry out a new campaign of sworn declarations of the Personal Income Tax (IRPF) and the Social Security Assistance Tax (IASS). This note includes all the dates that the taxpayer should know and the key points of the new campaign.
automatic returns
There is a group of taxpayers who have automatic credits to collect. These refunds correspond to liquidations of the Income Tax of Physical Persons (IRPF) of the past year, and which will begin to be effective from June 16, according to the DGI.
These are dependent workers who had a single job in 2021 and who access the refund without having to make an affidavit. As personal income tax is an annual tax with monthly withholdings, it is only with the settlement of the salary for the month of December that it is possible to determine the exact amount of the tax.
It may happen that the worker has obtained in some months of the past year a remuneration higher than usual and in that case the monthly withholding could have been made at a rate higher than the one that should be applied considering the remuneration for the entire year.
From June 14 will be available the online consultation that informs if there is a refund to be collected this year. If you want to check the amount and status of the refund, you can do it at online services/returnsentering with digital identity.
If the query is affirmative, the balances are collected in cash at any collection network (Abitab or Red Pagos) or by deposit in the bank account previously indicated by the taxpayer.
Online declaration forms
While, For those who must file the declaration, as of June 23, the online affidavit forms will be available with information uploaded from their activity in 2021.
In the case of dependent workers, they may confirm or modify it by adding deductions, rental credits or correcting income or withholdings. It is only required to have a digital identity key.
Independent workers will be able to access the same form and must complete the income and withholdings for their activity.
Retirees and pensioners with a balance to pay and who are required to submit a sworn statement may also use the online forms, with all the payments and withholdings of the different pension institutions. These data cannot be modified. If they will be able to add rental credits. They enter with a key that is withdrawn in collection networks by presenting an identity card.
Who must declare
Workers who have more than one job and whose income has been greater than $774,120 nominal between January and December 2021.
Those who had a single employer throughout the past year and exceeded that amount must also submit the affidavit.but in December they received no income.
Independent workers, professionals and non-professionals, who have provided personal services outside the dependency relationship during the year 2021 and have not paid IRAE.
Individuals with income from leases that were not subject to withholding and who have not made the corresponding advance payments. The same for the remaining capital income (interest, capital gains, returns on movable capital from abroad, etc.) that were not subject to withholding.
Retirees with more than one liability who have received income of more than $774,120 nominal throughout 2021.
Who is exempt
Dependent workers with a single income that did not exceed $774,120 nominal in 2021, and that simultaneously they did not opt for the 5% reduction in advances for the family unit regime.
Dependent workers with a single income who did exceed $774,120 nominal, but who received income in December 2021 – the company already made the annual adjustment that month – and did not opt for the 5% reduction in advances by the regime of family nucleus.
Workers who provide personal services outside the dependency relationship who have not had income in the period January-December 2021. And workers who have chosen to liquidate as a family nucleus.
Online or personalized assistance
If taxpayers have doubts about completing the IRPF or IASS online form, it is not necessary for them to go to the offices since they can consult by telephone at 1344 option 4, on business days during extended hours from 8:00 a.m. to 7:00 p.m. hours. Assistance will be enabled from June 23.
If the taxpayer wishes to be assisted by the DGI, it is mandatory to book in advance via the web or by calling 151 from Montevideo, and 2151 from the interior, from 9:00 a.m. to 6:00 p.m. The agenda It will be available from June 27 for the last digits of the ID from 0 to 4, and from July 8 for the remaining digits. Personalized assistance will start on June 29.
Deadlines for filing returns
The deadline to submit the affidavit or confirm it online will run from June 29 to August 15. It is ordered by the last digit in the identity card, RUT or foreign identity number.
The digits 0-1-2-3 and 4, may do so between June 29 and July 19. Meanwhile, the digits 5-6-7-8 and 9 from July 20 to August 15. The late ones will be able to carry out the procedure between August 16 and 29. The forms will be available from next month.
Since last year, to carry out the procedure, it is required to have a digital identity. The sworn declarations can be sent directly to the DGI through the web or made online with the preloaded information made by the treasury of the work activity in the year to which the declaration corresponds. In those cases, the user can confirm or modify data by adding deductions and credits for rent or correcting income or withholdings. They may also be submitted through magnetic media (CD or pen drive) at the DGI offices.
Pending payments
If it appears from the statement that there are payments to be made, they may do so in five equal installments. with monthly maturities on August 30, September 30, October 31, November 30 and December 30, 2022. Payment can be made electronically via the internet or in the collection networks enabled.
In case of having a balance in favor of the DGI, the taxpayer may choose to have the DGI deposit the balance in their bank account or collect from the authorized collection networks.
balances receivable
If you have balance in favor originating in the affidavitthe taxpayer may choose to have the DGI deposit the balance in their bank account (with prior processing) or collect cash from the authorized collection networks. That will happen from July 15.
If the affidavit is submitted before July 1, the credit will be collected from July 15 in banks and from July 28 in collection networks. In subsequent months, the collection of returns will be informed in a timely manner.
The status of the returns can be verified by entering with digital identity in consultation of returns of online services, entering with your digital identity.
Rents and mortgage payment
If you want to deduct rent or mortgage payment, you must also submit an affidavit.
In the case of rent, 6% of the lease actually paid in 2021 is imputed as personal income tax payment, notwithstanding that the contract has covered the entire year. For this, the lessor must be identified, and in addition, the contract must be in writing and its term must not be less than one year.
And the benefit of the mortgage fee can be accessed by IRPF taxpayers as long as the cost of the home at the time of purchase has not exceeded 794,000 indexed units (UI) – about US$ 92,000. The maximum amount to be deducted cannot exceed 36 Annual Benefit and Contribution Bases (approximately $176,000).
IASS taxpayers
Retirees and pensioners with balance to pay required to submit a sworn statementwill have on the DGI website an online declaration form with all income from liabilities and pensions, and withholdings from the different pension institutions.
These data cannot be modified. Yes, you can add rental credits in a simple way; it only requires having a key, which in case of not having it, is obtained in the collection networks by presenting the Identity card, reported DGI.
