SAT: Do the responsibilities with the treasury end with death?
Debts with the Treasury do not end with death. Although the obligations of a loved one, a relative or a company with the Tax Administration Service (SAT) end with their death, not with their assets.
If the person who died had a tax debt, this is already inherited to relatives or the legal representative.
Unlike other credits, the prosecutors remain current and effective even after the taxpayer has died.
The SAT will make them valid in the event of an inheritance, patrimony or resources left by the deceased and only in this way, the supervisory body may remove it from its registry of the Federal Taxpayers Registry (RFC).
If you have a situation of a tax debt from a relative or company, you can go to the Taxpayer Defense Attorney for guidance on what to do next.
But if there is no debt involved, it is best to cancel the taxpayer’s RFC due to death so that tax obligations do not continue to run.
This can be done automatically for a deceased who was an employee or when the suspension of activities occurred.
How is a deceased relative discharged from the SAT?
Notice of cancellation of RFC due to death It can be presented by a family member or an interested third party.
There is also the notice of cancellation in the RFC for liquidation of the succession, and it is presented by the natural person who has accepted the position of legal representative of the succession, that is, the executor.
When must a definition notice be filed?
The notice of cancellation due to death for natural persons It must be presented within the month following the death of the taxpayer.
While the notice of cancellation in the corresponding RFC is presented within the month following the day on which the liquidation of the succession has been finalized.
To cancel the RFC you need to bring:
- The official RX format “Form of Liquidation, Merger, Spin-off and Cancellation Notices to the Federal Taxpayers Registry”.
- The death certificate issued by the Civil Registry, a simple copy and a certified copy for comparison.
- Official identification of the person who will carry out the procedure with a simple copy.