When a taxpayer dies, the people, who are the beneficiaries, the successors, have to file a procedure called succession opening.
You can do all this on the SAT page at RFC updates and at the time they would have to request an appointment to complete any procedure or document that the authority requests, explained the specialist.
If it is, for example, a natural person who leased a property, the process must be done by the successor, who is going to keep the property and continue to earn money from the rents, Grajeda explained.
Notice of suspension of activities
Natural persons can present the notice of “suspension of activities” by entering the SAT portal with the password or e.signature, they do not need to go to their offices, nor attach any documentation.
The notice of suspension of activities is presented within the month following the month in which all economic activities that give rise to the presentation of periodic declarations are interrupted.
The system does not allow long periods of waiting without activity [aproximadamente 20 minutos]so it is recommended not to suspend the capture of information once started, due to the risk that the session is interrupted and the captured data is lost, having to perform the capture again.
Steps:
1.- Go to www.sat.gob.mx then to procedures and present your notice of suspension of activities as a natural person.
2.- After entering, you must inform if you are the legal representative of the person or if you have one, if you are not or do not have one, omit this detail.
3.- Select the date on which you suspended activities.
4.- You answer if the request is for a change of residence, you answer.
5.- You select the fiscal domicile in which you want to keep your accounts.
6.- You take a look at the preview of the update, you check that everything is in order.
7.- Confirm that the information is correct, and it will be the whole procedure.
