With the entry into force of Decree 06-2026, authorities of the Ministry of Public Finance (Minfin) presented an official guide that details the steps that users must follow to receive assets by inheritance, after the elimination of the tax.
The repeal of this tax was approved by Congress in February 2026, which marked the end of a tax in force since 1947.
According to the General Directorate of Cadastre and Appraisal of Real Estate (DICABI)the process begins when the family members or beneficiaries promote the succession process, either through judicial means or through a lawyer and notary.
One of the first steps is the preparation of the inventory of goods. For this, the value of the properties can be determined by: the DICABI, by an appraiser authorized by the Minfin or by agreement between the heirs.
In this context, specialists have pointed out that, although the tax was eliminated, the valuation of the assets is still necessary within the succession process.
Pablo Berthetan appraiser authorized by the Ministry of Public Finance and a practicing notary, explained that the appraisal continues to be key to guaranteeing a fair distribution and the calculation of registry and notarial fees.
In the case of shares or other securities, the value officially registered by the issuing entity will be taken as a reference.
Subsequently, the file must be sent to the Attorney General’s Office (PGN), who will issue an opinion on who has the right to the inheritance. Based on this opinion, heirs are declareda document that officially recognizes the beneficiaries.
Once this resolution is issued, it must be presented to the Property Registry and notify DICABI already the corresponding municipal cadastres, as part of the formalization process.
The process concludes with the sending of the file to the General Protocol File. During the process, different institutions intervene, such as the PGN, the Property Registry, the Superintendence of Tax Administration (SAT), the Comptroller General of Accounts and the municipalities, which They validate inventories, opinions and exonerations.
As established in articles 489 and 564 of the Civil and Commercial Procedure Code, reformed by Decree 06-2026, the procedure maintains transparency controls, despite the elimination of the tax.
For more information, the Minfin indicated that interested parties can call 2374-3000extension 11157.