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DGI: IRPF, IVA y declaraciones de servicios personales
Servicios personales fuera de la relación de dependencia; confirmar régimen IRPF o IRAE y si se genera impuesto.
IRPF, IVA y anticipos bimestrales
La guía de DGI encuadra los servicios personales independientes en IRPF por trabajo e IVA servicios personales, con excepciones por opción o inclusión preceptiva en IRAE. No permite determinar el régimen de una persona solo por su rubro.
Los anticipos de IRPF e IVA son bimestrales cuando se generan esos impuestos. El cálculo considera cada mes y el pago se realiza al mes siguiente del bimestre, según el calendario vigente.
Declaraciones anuales
La guía indica los formularios 1102 (persona física) o 1103 (núcleo familiar) para IRPF y 1302 para IVA servicios personales. Deben verificarse régimen, ejercicio y calendario aplicable. La existencia de una declaración no prueba que haya saldo a pagar ni que esté presentada.
Fuente oficial: DGI. Consultada el 12 de septiembre de 2026. Síntesis revisada, no consulta del estado de cuenta del contribuyente.
Consultar el e-Ticket que te entregaron
Cómo consultar un e-Ticket desde la dirección impresa en el comprobante, qué datos necesitás y cómo cuidar su código de seguridad.
DGI: IVA y exportación de software
Servicios de software prestados a personas del exterior y aprovechados exclusivamente fuera de Uruguay; confirmar encuadre concreto.