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"Campaign for IRPF-IASS 2024"

On June 17th, automatic refunds will commence for dependent workers, and from June 26th, the filing of the Sworn Declaration will be available for independent workers and other taxpayers.

A significant number of taxpayers have a credit to claim without the need to file the Sworn Declaration, which will be available from June 17, 2024, at collection networks. Taxpayers who have already informed their bank of the refund option through the banking network will have their credit available from June 14th.

To check the amount of the automatic refund, you can visit the Refund Inquiry:



Here are the main questions regarding the IRPF-IASS Campaign:

How does a refund arise in IRPF?

1. Automatic Refunds:

A significant number of workers have a credit to claim without needing to file a sworn declaration. In December of each year, employers perform an annual tax adjustment, and if applicable, excess credits withheld are reported to DGI and refunded without any procedure.

Automatic refunds apply exclusively to those who have received income from a single employer during the year and were employed in December. It does not apply to those who have opted for reduced IRPF withholding for family nuclei.

Note that to access refunds arising from rental credits or deductions of mortgage loan installments, a sworn declaration must be filed.

2. Filing a Sworn Declaration:

Refunds arising from the filing of the Sworn Declaration can be claimed after DGI performs the corresponding checks.

IRPF credits can be claimed by dependent workers, independent workers, and capital income taxpayers.

How are IRPF refunds collected?

- Bank Deposit: The taxpayer must complete the corresponding procedure at their preferred bank.

- Collection Networks: Abitab and RedPagos.

- Credit Certificates: Only applicable to independent workers. Learn more about the Credit Certificates option.

Who can claim an IRPF refund?

- The Credit Holder: By presenting their identity document (Cédula de Identidad or foreign document with which they are registered in the RUT). Independent workers must also show their RUT card or registration certificate. For credits originating from Family Nucleus declarations (1103), either spouse can claim it by presenting their identity document.

- A Representative: They must first complete a procedure with RUT in Montevideo or the corresponding DGI office, presenting a power of attorney specifically authorizing them to collect credits from DGI on behalf of the holder.


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