Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS) Edition Versión 03 (file dated January 2024) 2 pages

Formulario 0352 — Individuals linked to a business (DGI-BPS annex)

Add, confirm or remove the owners, partners, directors and other people linked to a Uruguayan business.

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Formulario 0352 · Formulario 0352 — Declaración de registro: actualización / anexo de inscripción, personas físicas vinculadas
The official Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS) form, edition Versión 03 (file dated January 2024) — blank
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Formulario 0352 (2024) Formulario 0352 — Declaración de registro: actualización / anexo de inscripción, personas físicas vinculadas — page 1 of 2
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Formulario 0352 (2024) Formulario 0352 — Declaración de registro: actualización / anexo de inscripción, personas físicas vinculadas — page 2 of 2
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Fill this form online Blank PDF from Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS)

What is Formulario 0352?

The Formulario 0352 is the DGI-BPS annex and update form for the individuals (personas físicas) linked to a business: owners, partners, directors, statutory auditors, administrators, representatives and working spouses. It goes with Form 0351 when a business registers, or on its own when the people linked to it change.

Version 03 has room for four people, each with whether the link is new (alta) or continuing (permanencia), the type of link with its VF (vínculo funcional) and SS (seguro de salud) codes, identification, residence and home address, plus four removals (bajas).

FileIt asks each question in English with the form's Spanish terms, prints the codes in the right boxes and your answers onto the official PDF, and saves it in your vault, ready to sign and present.

Who fills it
A business in Uruguay, for the individuals linked to it
Agencies
DGI and BPS, on one form
People per form
4 linked individuals and 4 removals
Signed
By each person in their block and by the representative, with a professional stamp
Edition
Versión 03 (file dated January 2024)
Pages
2

Who needs to fill out Formulario 0352?

  • Businesses registering with Form 0351 that have more than two linked individuals.
  • Companies whose partners, directors, statutory auditors, administrators or representatives change.
  • Businesses reporting that a linked person has left or died.

When to use Formulario 0352

  • When a person becomes linked to the business (alta) or you confirm one who continues (permanencia).
  • When a person stops being linked: a voluntary removal or a removal on death.
  • When a person's type of link changes: DGI's instructions report it as an alta of the new link plus a voluntary baja.

What you need before you start

  • The business's RUT and BPS numbers, and the date the change takes effect.
  • For each person: the type of link, the VF code (01 to 10) and the SS code (1 to 4 for a sole proprietor, otherwise 9).
  • Their identity document and the country that issued it, names, date of birth, marital status, sex, residence and home address.
  • At least one landline or mobile number for each person.

What’s on Formulario 0352

The 2024 edition has 2 pages. FileIt asks for it in 10 parts:

  1. Rubro 1 — Identification of the companyCompany (via its representative)
  2. Rubro 10 — Linked individual 1Company (via its representative)
  3. Rubro 10 — Linked individual 2Company (via its representative)
  4. Rubro 10 — Linked individual 3Company (via its representative)
  5. Rubro 10 — Linked individual 4Company (via its representative)
  6. Removal of a linked individual 1 (baja)Company (via its representative)
  7. Removal of a linked individual 2 (baja)Company (via its representative)
  8. Removal of a linked individual 3 (baja)Company (via its representative)
  9. Removal of a linked individual 4 (baja)Company (via its representative)
  10. SignatureCompany (via its representative)

How to fill out Formulario 0352, step by step

1 Rubro 1 — Identification

The business's BPS contributor and company registration numbers, its DGI RUT, and the date from which the change applies.

2 Rubro 10 — Each linked individual

Alta or permanencia, the type of link (owner, director, partner, working spouse, administrator, statutory auditor, partner with or without administration, representative or other) and its VF and SS codes, which FileIt prints in that type's boxes.

3 Identification and address

Document type (C.I. for Uruguayans, DNI only from Argentina, Brazil, Chile or Paraguay, passport otherwise), number and country, surnames and names, date of birth, marital status, sex, residence and the home address with contact details.

4 Removals (bajas)

For each person who leaves: voluntary or on death, and their document and names.

5 Signature

Each person signs in the 'Firma' box of their block; the representative or an authorised person signs at the end with a professional stamp.

Common mistakes to avoid

  • Using SS codes 1 to 4 with a VF code other than 01; every other VF code takes SS 9.
  • Changing a person's type of link without also reporting the old link as a voluntary removal.
  • Using DNI for a document from outside Argentina, Brazil, Chile or Paraguay.
  • Leaving out a phone number.

After you fill it out

Print the form from your FileIt vault, have each person and the representative sign it, and add the professional stamp.

Present it with Form 0351 or on its own as an update. FileIt does not send anything to DGI or BPS.

Keep the PDF in your vault for the next change.

Fill out Formulario 0352 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 263 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Formulario 0352 now — it’s free

Formulario 0352: frequently asked questions

What does VF mean on Form 0352?

Vínculo funcional, the person's working relationship with the business: 01 sole proprietor, 02 to 05 partners, 06 and 07 directors with or without pay, 08 and 09 statutory auditors with or without pay, 10 working spouse.

What does SS mean?

Seguro de salud. A sole proprietor (VF 01) chooses 1 to 4 (mutual cover through this or another company, conventional insurance, other); everyone else takes 9, a contributor not entitled to mutual cover.

How many people fit on one form?

Four linked individuals and four removals. Use another form for more.

Which version is this?

Versión 03, the file DGI links from its Formulario 0352 page (January 2024).

Official sources

FileIt is not affiliated with or endorsed by Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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