The Superintendence of Higher Education (SES) announces the 2026 calendar of dates on which higher education institutions must submit the information required to comply with Law No. 21,091.
For these purposes, two types of deadlines are contemplated for the submission of information.
On the one hand, there are fixed-term deposits, applicable to the following backgrounds:
- Transactions, agreements, and dealings with related parties (RPS)
- Donations
- Annual and Interim Financial Statements
- Waiver of Free Admission
- Audited Financial Statements Solidarity Fund
- Complaint Record: General Rule No. 4 on Harmonious Coexistence and Mental Health Protection in Clinical Settings, applicable from 2026
Additionally, there are deadlines that are triggered by the communication of certain modifications, changes, or relevant situations affecting the institutions, such as:
- Essential facts
- Controller Information
- Changes to Partners, Associates, Assembly Members, and Individuals Holding Management Positions
- Entities in which institutions have participation
- Statutory modifications together with a new copy of the updated text of your statutes
Calendar and deadlines for submitting information to the SES
Information |
Submission deadline |
Regulatory framework |
| Acts, conventions and transactions with related parties (RPO) for the period from January 1 to December 31, 2025 | April 30, 2026 | NCG 1 |
| Donations for the period from January 1, 2025 to December 31, 2025 | April 30, 2026 | NCG 1 |
| Audited annual financial statements for the period from January 1 to December 31, 2025 | May 31, 2026 | NCG 1 |
| Interim financial statements for the period from January 1 to June 30 of each year | September 30, 2026 | NCG 1 |
| Gratuitous Surrender: Amounts transferred from January 1 to December 31, 2025 | September 15, 2026 | NCG 2 |
| Audited Financial Statements University Solidarity Fund (FSCU) | June 30, 2026 | NGG 3 |
| Complaint Log (Healthy Coexistence Standard) (Numeral 8.1 NCG N°4) | July 31, 2026 | NCG 4 |
| Complaint Log (Healthy Coexistence Standard) (Numeral 8.1 NCG N°4) | January 29, 2027 | NCG 4 |
| Essential Fact | 10 business days from its occurrence or from when the higher education institution becomes aware of it | NCG 1 |
| Controller Information | 10 business days from when said change is made | NCG 1 |
| Changes to Partners, Associates, Assembly Members, and Individuals Holding Management Positions | 10 business days following the modification date | NCG 1 |
| Entities in which institutions have participation | 10 business days following the date you acquired or disposed of your shares or rights | NCG 1 |
| Statutory modifications together with a new copy of the updated text of your statutes | 10 business days from the completion of the registration process with the Ministry of Education | NCG 1 |





