IRPF/IASS campaign: does a sole trader or monotributista have to file?
From May to August the annual IRPF campaign runs. If you have a sole trader or you're a monotributista, do you have to file? It depends on your income — and there's often a refund. With official sources.
The IRPF/IASS campaign arrives and the usual doubt appears: “do I have to file?”. The short answer: it depends on what kind of income you have. Let's go case by case, plainly.
Your IRAE activity doesn't go in IRPF
If your sole trader is taxed under IRAE (Literal E or general regime), that business income isn't declared in IRPF: it's a different tax. You handle the activity on the IRAE side (or you're exempt, if Literal E). So for your business you don't file an IRPF return.
Personal services under IRPF: there you do file
If your personal services are taxed under IRPF (Category II, labour income outside an employment relationship), then you do owe the annual IRPF sworn declaration, where you total the year's income, withholdings and advances.
Monotributista: the cuota covers your activity
If you're a monotributista, the single cuota already covers your activity: that income doesn't enter IRPF. But note: if you also had other income (for example, a dependent job or rentals), those can create the obligation or the convenience of filing IRPF.
When and how (the campaign)
The campaign runs from May to August, with due dates by the last digit of the RUT/CI. DGI provides a pre-loaded online form:
Per DGI, in the 2026 campaign:
«A partir del 26 de junio estará disponible el formulario de Declaración Jurada en línea con información precargada»
In English: From 26 June the online sworn-declaration form with pre-loaded information will be available.
DGI — 2026 IRPF Campaign calendarhttps://www.gub.uy/direccion-general-impositiva/comunicacion/noticias/calendario-campana-2026-irpfDGI — 2026 due dates (general calendar)https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/vencimientos-2026-calendario-general-actualizadoWhat about the refund?
Many people file even when not obliged, because there's often a credit in their favour (from deductions, excess withholdings, etc.). If you're owed a refund, filing is how you collect it. Check your case before letting it slide.
At a glance
| Your situation | File IRPF? |
|---|---|
| Sole trader under IRAE (Literal E/general) | No (for the business) |
| Personal services under IRPF | Yes (annual return) |
| Monotributista (that income only) | No |
| You also have other labour income | Maybe (check) |
In short: for your IRAE activity you don't file IRPF; for personal services under IRPF you do; monotributo goes via its cuota. And if there's a refund, filing pays off. Verify your case with DGI and, when in doubt, ask your accountant.