Form 3100 DGI: Personal Income Tax Deductions

Do you want to know what is Form 3100? Then keep reading!

Form 3100

Form 3100 is a data collection system, established by the DGI so that employees can calculate, maintain, and generate the necessary information for the Affidavits of Personal Income Tax Deductions before the BPS. This is a virtual system, offered to make the declaration process faster and more efficient.

To obtain Form 3100 you must enter the following link and download it.

How to complete Form 3100?

This form is made up of different items that must be filled out by the taxpayer. Next we will expose the procedure to complete it successfully.

SECTION 1- Identification

In this part we must enter the personal data of the worker and the employer.

  1. We must enter the type of identity document that is possessed, place the number of said document
  2. Where it says «Valid Deductions From» we must identify the effective date which will apply until the presentation of a new declaration before the same employer.
  3. Indicate the name of the Employer.

SECTION 2 – Medical Care of Dependents

In this part we must provide the information requested about the children and dependents under guardianship or custody, according to this, medical care charges are deducted. If there are more than five people, you must attach another form.

  1. You must enter the type and number of Identity Document
  2. Enter the date of birth, the bond that is owned, whether it is a child, guardianship or conservatorship.
  3. Indicate: if the health system is public or private, the attribution percentage is either 1005 or 50% depending on whether or not it is shared by the parents and whether or not they have a disability.

SECTION 3- Deductions for Professionals

To deduct contributions to the Retirement and Pension Fund for University Professionals, indicate the category to which they are made.

SECTION 4- Taxpayers with more than one income

Taxpayers with more than one income, whose sum exceeds the established amount of 7BPC per month, the employer must apply the non-taxable minimum to the employer.

SECTION 5- Family nucleus

To indicate to the employer the decrease in the determination of the withholding by family number, mark yes in the option to decrease withholding, and if it is not the case, mark no.

SECTION 6- Exclusion from the withholding system

If you wish to indicate to the employer that you intend to opt out, mark yes, and otherwise, mark no.

Item 7-SIGNATURE OF THE DECLARANT

In this part of the form we will provide the requested data, and the declarant will sign.

SECTION 8 – RECEPTION CERTIFICATE

Leave blank as this space corresponds to the receiving entity.

Generation of DGI Form 3100

When the Form is finished, you must proceed to generate the file for it, you must:

  1. Verify that this form does not contain errors in information and spelling.
  2. You must save the respective document, to keep the data entered in the form.
  3. Enter the following link to access directly to the virtual office.
  4. You must log in with your username and password.
  5. Once you are inside the virtual office, click where it says «Send files».
  6. Then you must upload the form and proceed to press «Send Data»
  7. Then the system will give you a confirmation message.
  8. From this point you will be able to see your registered information.

Form 3100 and Tax Reform

In the tax reform, the following aspects are dealt with: Internal Taxes, and contributions to social security, whether it is Personal Income (IRPF), Income from Economic Activities (IRAE) or Social Security Assistance Tax (IASS).

Regarding personal income (IRPF), the tax reform establishes that said tax must be paid personally annually.

Personal income tax is based on the basis of a «dual system» where there are two categories:

  • Category I: Capital returns are differentiated from equity increases. In this case, the tax is assigned to responsible entities, mostly belonging to the state, which withhold said tax and proceed to supply it to the Tax Administration.
  • Category II: In this category, labor income is taken into account, whether they are inside or outside the dependency relationship, and also those subsidies for compensated inactivity. In the case of a dependency relationship, the income, regular or extraordinary, produced by the taxpayers for their personal work is treated according to the dependency. Subsidies granted due to compensated inactivity are recorded if it is unemployment insurance.

The Tax Reform establishes the parameters that must be considered when paying the corresponding taxes.

Important data

To cancel personal income tax through Form 3100, the following conditions must be considered:

  1. The total nominal work income obtained in a dependency relationship cannot exceed $29,600.
  2. It is not possible to pretend to choose to liquidate the IRPF.
  3. The taxpayer must comply with at least 183 days of continuous stay in the country.
  4. Otherwise, the main economic or vital activities must be located in the Nation, assuming that the person involved has their vital nucleus in the country, when they reside in Uruguay or their spouse and minor children.
  5. To generate Personal Income Tax Deductions, those employees who have family members and deductions with a date of entry or date of exit of the same month are considered.

Frequent questions

Why do I have to present the affidavit?

An affidavit is a written or verbal representation supported under oath before a judicial or administrative body. People

Those who have had more than one job and have accumulated around 450,000 pesos in annual nominal income are required to make the affidavit, the rest of the people who do not comply with this guideline are simply not required to resort to this legal process unless that the latter are interested in making said statement voluntarily.

Is it necessary to hire an accountant to make the affidavit?

The presence or performance of an accountant to support the affidavit is unnecessary since it only consists of a simple form that can be downloaded from the official DGI site, which can be accessed from the following link https://www.dgi.gub.uy/.

How are the declarations presented?

After downloading the form in the previously provided link, it must be completed through the steps described at the beginning of this article, to then generate the file that must be sent to the virtual office of the DGI portal.

What is the IRPF?

The Personal Income Tax (IRPF according to its acronym) is an annual tax that consists of the sum of the «IRPF Advance» which is deducted monthly from the worker’s payroll in order to overlap the total disbursement in a single installment at the end of the year.

Due to this characteristic, it should be noted that this tax is very imprecise if you want to calculate it on a monthly basis.

Success! We hope the information has served you.

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