THE INCORPORATION OF DIGITAL GOODS IN THE INHERITANCE: LEGAL CHALLENGES AND ECONOMIC EVALUATION OF SOCIAL PROFILES

Abstract

This article examines the transformation of succession law resulting from technological advancements and the increasing accumulation of digital assets by society. In light of this, the research aims to examine this transformation by considering the existing gaps in legislation and the need to expand the concept of inheritance to include digital assets. Additionally, it seeks to analyze the transmission of professional profiles on digital platforms, taking into account national and international legal precedents. Another objective is to identify the most appropriate criterion for assessing the economic value of these professional accounts, considering the economic importance generated on social networks. To conduct this analysis, a methodology involving bibliographic, documentary, and jurisprudential consultations was adopted, using indexers to guide the search for relevant information. Furthermore, the results reveal divergences among legal scholars regarding the expansion of the concept of inheritance to encompass digital assets. Some argue for the complete integration of the deceased's virtual assets into the inheritance, while others advocate for partial integration, excluding digital assets of an existential nature. Moreover, concerning the economic evaluation of social profiles, it was necessary to examine the most suitable criteria for determining the value of these assets, considering their hybrid nature, combining existential and financial content. Among the discussed criteria, the comparative approach, the arithmetic average of the past six months' revenue, market value, and the adaptation of evaluation criteria for limited liability companies stood out, duly adjusted to the particularities of social profiles. It was concluded that adapting the criteria used to assess limited liability companies can provide a plausible solution for determining the value of social media profiles of deceased individuals, considering aspects such as reach, engagement, platform capitalization potential, among others. Finally, it is noteworthy that despite the absence of specific legal provisions, it is evident that society is adapting to technological transformations, and succession law must keep pace with these changes. While awaiting a more comprehensive legislative response, legal debates continue to occur through judicial decisions. This dynamic approach allows for the shaping of succession law in response to new realities and ensures the necessary legal certainty in dealing with digital assets in matters of succession.