On 1 September 2026, the DGI published a guide for modifying holders in sociedades de hecho (de facto partnerships), which arise from factual commercial collaboration without a formal written contract. These entities are common in informal sectors and family businesses. The guide establishes a formal notification pathway to bring such arrangements into the tax registry, enabling access to formal invoicing and social security coverage.
Key Takeaways
- Existence Proof: In absence of a contract, the guide accepts commercial invoices, joint bank accounts, or lease agreements as evidence of the de facto society’s existence and holder composition.
- Joint and Several Liability: All holders are jointly and severally liable for the entity’s tax obligations; the guide emphasizes that holder exits do not release prior liabilities without DGI approval.
- Formalization Incentive: The guide highlights that registered de facto societies may opt for the Monotributo regime (simplified tax) if annual turnover is below 4,000,000 UI, reducing compliance burden.
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