Decree 206/026 requires entities within the domestic minimum top-up tax to comply with formal obligations and pay the tax. A tax-stability clause predating its entry into force therefore does not, by itself, exempt them from those steps.
Where that clause obliges the State to compensate an increase in tax, the entity may submit a file to DGI. Compensation equals domestic tax paid less the reduction in foreign taxes resulting from that payment; it therefore does not necessarily equal the entire Uruguayan tax.
Economic analysis of the clause must accordingly go beyond the Uruguayan charge alone. A corresponding foreign tax reduction may reduce expected compensation, even where domestic payment is established. It appears necessary to document separately the right relied on, the amount paid and the foreign effect taken into account. This reconciliation helps quantify the claim; it does not remove the need to await the required notification before using the recognised amount against the domestic payment due.
DGI examines the file and communicates its decision. Offset against payment is allowed only if that communication occurs before the deadline, for the amount recognised. The applicable clause and foreign tax effects still need to be checked, without treating the compensation request itself as a stay of collection.