On 1 September 2026, the DGI released a specialized guide for holder modifications in sociedades de hecho enrolled in the Monotributo Social MIDES, a simplified tax and social security regime for vulnerable workers established under Law 18.874 (Title 6 TO 2023). This regime, administered jointly with the Ministry of Social Development (MIDES), provides health and pension coverage. Holder changes affect benefit continuity and require coordination between tax and social authorities.
Key Takeaways
- MIDES Coordination: The guide mandates simultaneous notification to DGI and MIDES within 30 days of the change, using a unified form that updates both tax registry and social benefit records.
- Eligibility Preservation: New holders must meet the socio-economic vulnerability criteria (ICSE score) to maintain Monotributo Social benefits; the guide includes a self-assessment checklist.
- Contribution Continuity: The guide clarifies that the society’s contribution history is preserved, avoiding gaps in pension accrual for remaining members, provided the entity continues the same economic activity.
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