The annual IRPF return for the self-employed: step by step (2026)
Once a year, the self-employed file the IRPF annual return. It sounds complicated, but it's manageable. We show who files, the 2026 dates, and how to do it — with official sources.
If you work on your own as a personal service, once a year you have to “do the DGI”: the IRPF annual return. Don't panic — much of it comes pre-filled and is done online. Here's who files, this year's dates, and the steps, in plain words.
What it is and who files it
The annual return is the yearly summary of what you earned and what you already paid. It's filed by independent workers — professionals and non-professionals — who provided personal services outside an employment relationship and did not pay IRAE on that income. You use Form 1102 (or 1103); and, where applicable, Form 1302 for IVA servicios personales.
The dates (fiscal year 2025)
The filing window runs from 29 June to 31 August, and it's the same for everyone, regardless of the RUT digit. The DGI pre-fills the form a few days earlier (around 26 June). See the official table:
DGI — Deadlines for IRPF and IVA servicios personaleshttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/vencimientos-para-contribuyentes-del-irpf-iva-servicios-personalesPaying the balance in instalments
If you end up with a balance to pay, good news: it's not all at once. The balance can be split into up to five instalments. The DGI puts it like this:
The annual balance can be paid in parts, not all at once:
«Los contribuyentes del IRPF y del IASS, podrán efectuar el pago del saldo del ejercicio correspondiente al 31 de diciembre de 2025 en 5 cuotas iguales de acuerdo al siguiente cuadro de vencimientos.»
In English: IRPF and IASS taxpayers may pay the balance of the year ending 31 December 2025 in 5 equal instalments according to the following deadline table.
DGI — Deadlines: general calendarhttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/vencimientos-2026-calendario-general-actualizadoStep by step
The path, in order:
- Log in to the DGI's Servicios en Línea (or the app) with your digital identity.
- Open Form 1102 (or 1103): it comes pre-filled.
- Verify and complete your income, withholdings and advance payments for the year.
- Add your deductions (contributions, children, rent…) — we cover them in our deductions post.
- If you have IVA servicios personales, also file Form 1302.
- Confirm. Pay the balance (in instalments if you want) or wait for the refund.
Whether you're owed or you owe
The return produces a number: either you overpaid (credit → the DGI refunds you) or you underpaid (balance → you pay). If you're due a refund, see our post on how and when it's paid.
The return at a glance
| What | Detail |
|---|---|
| Who | Self-employed personal-services who did not pay IRAE |
| Forms | 1102 or 1103 (IRPF) + 1302 (IVA servicios personales) |
| When | From 29 June to 31 August |
| How | DGI Servicios en Línea / app, with digital identity |
| Balance | Can be paid in up to 5 instalments |
In short: the annual return is the yearly close of your IRPF — pre-filled, online, from 29 June to 31 August, with the balance in instalments. Before you confirm, review your deductions so you don't overpay. Want your dates and amounts clear all year? Tributo builds your calendar. And always verify the current deadlines with the DGI.