Formulario 3100 IRPF (Uruguay): Fill Out Online & Download

What is Formulario 3100 (IRPF)?

The Formulario 3100 is the Dirección General Impositiva's 'declaración informativa' for IRPF, the personal income tax. An employee gives it to their employer, not to DGI, so the employer can calculate the tax it withholds from their wages each month (retenciones de rentas de trabajo dependiente).

Version 04, published in January 2026, is a single page in eight parts (rubros): identification of the worker and employer; dependants whose medical care the worker deducts; contributions to the Caja de Profesionales and the Fondo de Solidaridad; workers with more than one income; the family-unit (núcleo familiar) option with the spouse or partner's details; an exclusion from withholding; the worker's signature; and the employer's receipt.

FileIt asks every question in English with the form's Spanish terms alongside, prints your answers in capitals into DGI's own PDF, and saves it in your vault. You print two copies for your employer.

Who fills it: An employee (trabajador dependiente) in Uruguay
Given to: The employer, in two copies; the employer signs one as received (Rubro 8)
Tax: IRPF — Impuesto a la Renta de las Personas Físicas
Language: Spanish form; FileIt's questions are in English with the Spanish terms
Edition: Versión 04 (January 2026)
Pages: 1

Who needs to fill out Formulario 3100 (IRPF)?

Employees who want their employer to take dependants into account in IRPF withholding.
University graduates who pay into the Caja de Profesionales or the Fondo de Solidaridad.
People with more than one job who need to say which employer applies the tax-free minimum.
Couples who have formed a family unit for IRPF and choose reduced withholding.

When to use Formulario 3100 (IRPF)

When you start a new job.
When something changes: a child is born, a dependant turns 18, your share of a deduction changes, or your family-unit situation changes.
When you start or stop paying professional contributions.

What you need before you start

Your full names and surnames, document type and number, and the employer's name.
For each dependant: names, document, date of birth, nationality, sex, relationship, health system, your share of the deduction and whether they have a disability.
Your Caja de Profesionales category, and your Fondo de Solidaridad contribution, if they apply.
If you choose the family-unit option: the date it was formed and your spouse or partner's details.
The month from which the deductions should apply.

What’s on Formulario 3100 (IRPF)

The 2026 edition has 1 page. FileIt asks for it in 11 parts, and it is signed by Employee:

Rubro 1 — IdentificationEmployee
Rubro 2 — Dependant 1Employee
Rubro 2 — Dependant 2Employee
Rubro 2 — Dependant 3Employee
Rubro 2 — Dependant 4Employee
Rubro 2 — Dependant 5Employee
Rubro 3 — Professionals' deductionsEmployee
Rubro 4 — More than one incomeEmployee
Rubro 5 — Family unit (núcleo familiar)Employee
Rubro 6 — Exclusion from withholdingEmployee
Rubro 7 — SignatureEmployee

How to fill out Formulario 3100 (IRPF), step by step

1 Rubro 1 — Identification

Your two surnames and two names, your document type, number and issuing country, and the month and year from which the deductions apply (vigencia deducciones desde). Then the employer's name. FileIt can pre-fill your name from the person you picked and the employer from their linked entity.

2 Rubro 2 — Dependants

Up to five people in your care whose medical cover you deduct. For each: document type, number and country, date of birth, nationality, sex, relationship (child, guardianship, curatorship or custody), health system, the percentage you claim (100% or 50%) and whether they have a disability.

3 Rubros 3 and 4 — Professionals and several incomes

Graduates enter their Caja de Profesionales category under the law that applies to them, and mark their Fondo de Solidaridad contribution (half, one or two BPC) and the additional contribution. If you have another job, Rubro 4 lets you say this employer should not apply the tax-free minimum.

4 Rubros 5 and 6 — Family unit and exclusion

Say whether you choose reduced withholding as a family unit; if so, give the date the unit was formed (and ended, if it has) and your spouse or partner's identification. Rubro 6 asks whether you meet the conditions of article 78 ter of Decree 148/007.

5 Rubro 7 — Signature

FileIt prints the signer's name and capacity in 'El que suscribe ... en su calidad de ...' and the ID number. Sign beside 'FIRMA'. Rubro 8 is for the employer's date and signature or stamp.

Common mistakes to avoid

Claiming 100% of a child's deduction when the other parent also claims part of it.
Leaving a dependant of 18 or over on the form without a disability.
Forgetting to hand in a new form when a dependant or the family situation changes.
Choosing the family-unit option without giving the spouse or partner's details.
Handing in only one copy; the form goes to the employer in two.

After you fill it out

Print two copies from your FileIt vault and sign both in Rubro 7.

Give them to your employer, who completes Rubro 8 on one copy and returns it to you. FileIt does not send anything to DGI or your employer.

Keep the PDF and the signed copy in your vault so you can update it quickly next time.

Fill out Formulario 3100 (IRPF) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 104 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Dirección General Impositiva (DGI) form, and let FileIt do any worksheet arithmetic.
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. Sign it, or send it for e-signature.

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 3100 (IRPF) now — it’s free

Formulario 3100 (IRPF): frequently asked questions

What is the Formulario 3100?

It is DGI's informative declaration for IRPF withholding on employment income. The employee gives it to the employer so the employer can calculate the tax withheld from wages.

Do I send the 3100 to DGI?

No. You give it to your employer in two copies; the employer acknowledges receipt in Rubro 8.

Who counts as a dependant on the 3100?

Rubro 2 is for people in your care whose medical cover you deduct, such as your children and minors in your guardianship, curatorship or custody. FileIt checks that dependants of 18 or over are marked with a disability.

Is the form in English?

The official form is in Spanish. FileIt asks the questions in English with the Spanish terms, and prints the answers in capitals on DGI's PDF.

Which version is this?

Versión 04, published by DGI in January 2026.

Official sources

Blank form (PDF), published by Dirección General Impositiva (DGI): https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2026-01/form_3100v04.pdf
Official instructions and guidance: https://www.gub.uy/direccion-general-impositiva/
Edition shown on this page: Versión 04 (January 2026) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Dirección General Impositiva (DGI) 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 2026-10-19.