Inheritance, Allocations, and Donations Tax: Return and Payment

23 December, 2021
Impuesto a las Herencias, Asignaciones y Donaciones Declaración y Pago

Through Exempt Resolution No. 138, the SII (Servicio de Impuestos Internos – Internal Revenue Service) instructs on the form of return and payment of the Inheritance, Allocations, and Donations Tax.

1. Forms of return and payment

According to this regulation, the taxes established in Law No. 16.271, on Inheritance, Allocation, and Donations Tax, must be declared through electronic form No. 4412 on Inheritance and Donations Tax Return and Reporting Obligation.

This form is available on, according to the format established in Annex No. 1 of this resolution.

To access, taxpayers must identify themselves with their Unique Taxpayer ID and authenticate themselves with their Tax Code or Unique Code.

It should be noted that through the same application provided for the electronic form No. 4412, the respective drafts will be issued, by which each assignee may request the deferred payment of the tax and pay it.

2. Failure to comply with the duty to inform

The obligation to report the donations referred to in Article 18 No. 8 of Law No. 16,271, made to a person who does not have the status of the legitimate beneficiary, must be fulfilled by the donor by filing an administrative petition through the website, using Form No. 2117.

It should be emphasized that the donor may be released from this obligation, provided that he/she has reported the respective donation by filing the electronic form No. 4412.

Failure to comply with the aforementioned duty to report does not exempt the donee but a fine equivalent to one annual tax unit for each year or fraction thereof of delay in reporting, with a maximum of 6 annual tax units, to the donee or the donor, depending on whether the donation was made to a beneficiary or not, respectively.

To view the annexes related to this new regulation, please click here.

Source: Servicio de Impuestos Internos 23/12/21