5.6. Representative

In this space, you must fill in the details of the legal representative of minors or legally incapacitated persons, as well as those of other taxpayers who have voluntarily conferred their representation to another person.

• The minor declarant's father, mother or guardian will act as his or her representative.
• The guardian or, where appropriate, the curator will act as the representative of the person declared legally incapacitated.
• The deceased declarant's heirs or legatees will appear as representatives.