Property owners · Seasonal rental · Punta del EsteOwners · Seasonal rental
Accountant for seasonal rentals in Punta del Este.
If you rent out your house or apartment, directly, through an agency or through platforms, we review whether that rental is taxable in Uruguay, which taxes apply and which documents are pending, with their deadlines. Accountants and a notary public in one firm, with a written proposal before we start.
We review the obligations of your seasonal rental. Accountant and notary in one firm.
- Since 1993Family firm in La Barra
- CCEAU 61148 · 225636Registered public accountants
- Accountant + notaryIn the same firm
- Written proposalTerms set out before we start
Who it is for
Your property is rented out in season, wherever you live.
You own a house or an apartment in Punta del Este, La Barra, Manantiales or nearby that is rented out in season. You live in Uruguay, in Argentina or in another country. You want to know what applies to you and to have someone who answers you in writing.
You rent through a real estate agency
Someone collects and manages on your behalf. It is still worth knowing what was done in your name and what falls to you as the owner.
You rent directly or through Airbnb and Booking
You or the platform collect the rent. That changes who reports, which papers you have and what is worth putting in order.
You have several units or a company
More than one property, or a property held by a company, raises questions of its own. We go through them together, one by one.
What we solve
Your seasonal rental, clear and well documented.
Six areas we review. The scope depends on your case and is agreed based on your information.
What applies to you in Uruguay
A clear, written overview of the obligations arising from your rental and your property, according to your tax residency, the ownership and the nature of the transaction.
What has already been done in your name
We review what whoever manages your rental collected, withheld or reported, and what is still missing on your side.
Platforms and your records
What the platforms see of your rental and how it compares with your own records.
Property documentation
We review how the property appears in the records and the documentation available, together with your rental. If notarial work is needed, we coordinate it with the firm’s notary public.
A simple calendar
What has to be filed and paid, and when, so it does not depend on you remembering from another city.
One point of contact
A partner of the firm handles your case from start to finish and answers you in writing. The firm has its own notary public.
Before the season
Transactions from July 2026 onward fall under the new reporting regime.
The platforms covered must report to DGI every quarter. The first filing, for July–September and October–December 2026, is scheduled for February 2027.That date does not postpone the owner’s tax obligations. We will never tell you that renting out in Uruguay frees you from obligations: what applies is defined with your case.
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The records have to reconcile
We review the bookings, payments, fees and withholdings to explain any differences between your records and third-party information.
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Whoever manages the rental does not review your whole case
An agency or a platform does its job. Looking at your situation as an owner is a different task.
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A written review tells you what applies
What falls to you, what does not and what to do before the next season.
What we review first
Four things we look at before telling you anything.
These are questions, not answers: the conclusion comes from your data, in writing, in the diagnostic.
Who collects the rent
An agency, a platform or you directly, and what happens to the money along the way.
Whose name the property is in
One person, several co-owners or a company, and where each owner lives. For leases by individuals we review personal income tax (IRPF) or non-resident income tax (IRNR), as applicable; if a company is involved, the classification is analyzed separately.
What the platforms report
Which transactions appear under your name and how they compare with what you actually received.
What applies even when it is empty
What is worth keeping up to date even if the property stays closed for much of the year.
Frequently asked questions
What property owners ask us most
If I rent through an agency, is everything already taken care of?
Not necessarily. Whoever manages your rental meets its own obligations, but that does not review your full situation as an owner: what was done in your name, what else applies to you and how the property is registered. We look at it with your contracts and receipts.
Is it true that the platforms report to the DGI?
Yes. According to the DGI, since 1 July 2026 the operators of platforms that intermediate property rentals report every quarter the transactions carried out in Uruguay and who earns the income. The first filing, for July–September and October–December 2026, is scheduled for February 2027. That date does not postpone the owner’s tax obligations.
I live abroad: do I need to do anything in Uruguay for my property?
A property in Uruguay can create obligations here even if you live abroad, and income from a property located in Uruguay is Uruguayan-source income. For leases by individuals we review personal income tax (IRPF) or non-resident income tax (IRNR), as applicable; if a company is involved, the classification is analyzed separately.
Which ones apply to you depends on your case: who collects the rent, whose name the property is in and what has been done so far. What applies in your country of residence is confirmed by your adviser there: we advise only on Uruguay.
Does anything change if I rent directly or through Airbnb instead of through an agency?
Yes. It changes who collects, who reports to the DGI and what documentation you have to support each rental. We review it with the details of your case.
Do I need to review anything if the property is empty for much of the year?
Possibly. Owning assets in Uruguay can create obligations even if the property is not rented out, for example the net wealth tax (Impuesto al Patrimonio), which depends on the value of your assets in the country. It is reviewed case by case.
How do I start, and how long does it take?
You start by describing your case through a few initial questions. If it makes sense, we carry out a paid tax diagnostic, with a written, confidential report within 3 to 5 business days of receiving your complete information. Before we start, you receive a written proposal setting out the terms.
Further reading
Related guides and official sources.
- Accountants in Uruguay for expatsWhat the firm does, what stays with your adviser at home and how an engagement starts.
- Tax residency in UruguayIf you are thinking of moving here: what changes with residency.
If you run an inn or hotel · If you provide services for the season · If the property is held by a company: accounting firm in Uruguay · See everyone we advise
Official Uruguayan sources
DGI · Platforms that intermediate rentals
DGI · Income from property rentals
Uruguayan-source income (non-residents)
Net wealth tax (Impuesto al Patrimonio)
Who handles your case
Two registered public accountants, one point of contact.
Your case is handled by a partner of the firm, with complete discretion, and we stay with you month by month if you decide to work with us. The firm has its own notary public.
We work mainly in writing, in your language. Write in English: we reply in English and your report is delivered in English. Calls are also possible.
About the firm · How we work → · Our method (in Spanish) · How our content is prepared
Public Accountant · CCEAU 225636
Second generation of the firm, trained at Universidad Católica del Uruguay, Punta del Este campus.
Public Accountant · CCEAU 61148
In practice since 1990; founded the firm in 1993. Companies, tax, payroll and administration.
First step
Tell us about your case before the season starts.
Three initial questions; no documents are needed for this first contact. We use your answers to assess whether a written diagnostic is appropriate for your situation.
Or, if you prefer, message us on WhatsApp.
Legal notice: general information on Uruguayan rules in force as of 7 October 2026. It is not advice and does not create a professional relationship: each case depends on its facts, and the rules may change. The examples are illustrative. We deal only with Uruguayan rules. Before making a decision, ask for an analysis of your case. More in the legal notice and scope.