On 4 September 2026, the DGI released a dedicated guide addressing the formal communication required when a member of a sociedad personal con contrato (personal partnership with contract) deceases, triggering a modification of titleholders. This procedure is governed by Title 4 of the TO 2023 and aligns with succession law provisions under the Civil Code. The guide provides clarity on the interaction between tax registry updates and probate proceedings, a frequent source of compliance gaps for family-owned enterprises.
Key Takeaways
- Succession Trigger: The guide mandates that heirs or legal representatives notify the DGI within 60 days of the death certificate issuance, presenting the judicial or notarial declaration of heirs.
- Tax Registry Continuity: The partnership’s tax identification number (RUT) remains unchanged; only the holder composition is updated, preserving the entity’s tax history and pending obligations.
- Joint Liability Clarification: Outgoing and incoming holders remain jointly liable for tax debts existing at the modification date, per Article 22 of the TO 2023.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement