accordance with the provisions of Articles 17 ° and 25 ° the Tax Code, the Administration is empowered to conduct the said collection against successors and other purchasers of the deceased general title, which must first be attributed to the respective joint and several liability , which implies the existence of a resolution duly notified to them, attributing this responsibility.
Tax Court Resolution No. 01050-1-2006
Article 25 .- TRANSMISSION OF TAX LIABILITY
The tax liability is passed to the heirs and other acquirers on a universal. In case of inheritance
liability is limited to the value of the assets and rights received.
Article 17 .- joint and several liability as purchaser
are jointly liable as acquirers:
1. The heirs and legatees, to the extent of the value of the assets they receive;
heirs are also jointly responsible for the goods they received in advance of self, to the value of such assets and from the acquisition of them.
Tax Court Resolution No. 01050-1-2006
Article 25 .- TRANSMISSION OF TAX LIABILITY
The tax liability is passed to the heirs and other acquirers on a universal. In case of inheritance
liability is limited to the value of the assets and rights received.
Article 17 .- joint and several liability as purchaser
are jointly liable as acquirers:
1. The heirs and legatees, to the extent of the value of the assets they receive;
heirs are also jointly responsible for the goods they received in advance of self, to the value of such assets and from the acquisition of them.
(Numeral 1 substituted by Article 8 of Legislative Decree No. 953, published on 05 February 2004 and effective as of 06 February 2004).
2. Members who receive assets from the liquidation of companies or other collective bodies that have been part, to the extent of the value of the assets they receive;
3. Purchasers of assets and / or liability of enterprises or collective entities with or without legal personality. In the case of reorganization of companies or firms referred to the rules on the subject and several liability will arise when the asset is acquired and / or liability.
(Numeral 3 substituted by Article 8 of Legislative Decree No. 953, published on 05 February 2004 and effective from February 6, 2004).
cease Responsibility:
a) for heirs and other acquirers on a universal, on expiry of the limitation period.
is encompassed within the above who acquire assets or liabilities as a result of the reorganization of companies or firms referred to the rules on the matter.
b) For other purchasers will cease to 2 (two) years of the transfer, if it was communicated to the tax authorities within the time limit set by it. If the transfer is communicated after the deadline or not communicated, cease when prescribing the respective tax liability.
(Paragraph substituted by Article 8 of Legislative Decree No. 953, published on 05 February 2004 and effective as of 06 February 2004).
