As of July 1, 2025, taxpayers registered with the activity 41000 (Construction of architectural works), even if it is not the main one; they must identify in the documentation of their operations linked to real estate, by means of the DGIINM Code, both the property and the type of operation referred to in the receipt.
The specifications for the use of the aforementioned code will be available on the DGI website, as of the publication of the Format for CFE V 25.
DGI Resolution No. 590/025 was published on March 5, 2025.
https://www.impo.com.uy/bases/resoluciones-dgi/590-2025?tipoServicio=11
