How to apply for the registration of succession or representation of minors and incapacitated persons

By registering with this register, the guardian or legal representative of a minor will be able to file the individual tax return of the minor for which they would be obliged (as a beneficiary of Minimum Basic Income), if the minor does not have any bank accounts of their own and were not a taxpayer in the previous year.

For more information, please consult the "What's new" section available on the Renta 2020 portal.

Filing via Internet requires identification with an electronic certificate, DNIe or Cl@ve PIN of the declarant.If you are going to use a certificate or electronic DNI click on the link "Access with certificate or electronic DNI " and if you are going to use the system Cl@ve PIN enter the DNI or NIE in the box.

Please fill in the form indicating the subject and type of submission:on your own behalf or on behalf of third parties (in this case you will need to state the NIF of the interested party).

You must provide a contact telephone number and, additionally, an e-mail address in case you need to be contacted.

Click on the "Add file" link to select the file with the documentation you want to present.In the link "Help" you can check the list of formats accepted for the submission of files for this procedure, the maximum size allowed for each file being 64 MB.

Select or drag the file with the documentation.It is advisable that the name of the file does not contain any punctuation marks and that the file is saved on the local disc, in the folder "AEAT".

The file added will appear under "Documentation attached".

In addition, you can enter the reason for the submission in the field provided;a PDF document will be generated.

When you have finished attaching the files, click on "Submit";The information to be submitted with the attached files will then be displayed, click on "Sign Submit".Check "Agree" and click on "Sign and Send".

The affirmative reply will be a supporting document including all the information together with the link "View in printable format" in order to obtain the supporting PDF document.

It also includes the CSV (Secure Verification Code) which allows the receipt to be obtained through the "Electronic Document Matching".In addition, each file submitted will have its own associated CSV.

Regarding the documentation to be submitted, please consult the "Ficha" of the procedure, in the section "Documentation" you will find information.