The Primary Education Tax is an annual tax levied on urban, suburban and rural real estate to finance the expenses and investments of the Primary Education Council.
We highlight in this article the main aspects to take into account, on the eve of the expiration of the presentation of the Affidavit with a deadline until April 30, 2022.
Tax Determination
Its calculation base is the average of the real cadastral values of the last 5 years, updated by the Executive Power.
For urban, suburban and rural registers without agricultural exploitation, the DGI determines the tax and taxpayers may consult their debt with the information of any of the following items:
- With the register data: department, town, register number, apartment number, block, tower and floor
or
- With the padrón identification number: which is unique and is displayed on the payment receipts.
In the particular case of rural registers with agricultural exploitation, it is settled by submitting Form 3980 in a magnetic storage medium in the enabled collection networks or by sending it through the DGI website, for which it is necessary to previously sign a contract. of adhesion.
Payment of tax and obligated
Law No. 19,333 of 07.31.2015 determined that as of January 1, 2018, the DGI will be in charge of the collection, administration and control of the tax.
Taxpayers assume the obligation to pay the tax the year after acquiring a property and the seller is the one who must assume it during the previous year.
That is, if a person acquires a property in February 2022, he is a taxpayer as of January 1, 2023. The debt for the year 2022 corresponds to the transferor.
The generating event of this tax is configured on January 1 of each year and it can be paid in one or three
dues.
The obligors are the owners, promissory buyers (with or without registered promise), usufructuaries and holders of urban, suburban and rural real estate throughout the country, provided that the taxable value stated in the cadastral certificate is greater than the amount exempted for 2022: $225,360.
Amounts, rates and calculation
The taxable amounts and rates are established on the DGI website, as well as the payment schedule that establishes due dates for the last business day of May, August and October.
To calculate it, first the corresponding band must be identified, according to the taxable value stated in the cadastral certificate and then apply the respective rate to said value.
exemptions
They are exempt from paying the tax:
- The owners of rural land registers that exploit land registers under any title that as a whole do not exceed 200 hectares Coneat 100 Index and present the certificate issued by the MGAP to the respective Intendancy that certifies their quality as a family producer and information on the exploited registers.
- The owners of rural registers that exploit registers that as a whole do not exceed 300 hectares Coneat 100 Index not included in the previous group and declare the information corresponding to the registration of these before BPS and DICOSE within 120 days of the fiscal year that you wish to exonerate.
There are other specific exemptions, among which the following stand out: housing cooperatives, citrus forests and mountains, as well as private and cultural educational institutions of the same nature, taxpayers who have given real estate on loan to the State and Governments Departmental.
facilities
Those who are in debt will be able to access payment agreements as long as they have not breached more than two previous agreements and the amount owed is not less than the established minimum.
They may request it by presenting an identity document and an application form available for download on the DGI website.
to take into account
Law 19,210 of Financial Inclusion in its article 43 established a limit above which the payment of taxes through electronic means was mandatory; With the entry into force of Law 19,899 of Urgent Consideration (LUC), it was repealed in articles 221 to 224 and it is understood that as long as the amount to be paid is less than 1,000,000 Indexed Units (approx. USD 120,000) The tax can be paid in cash.
