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Practical Income Manual 2019.

Special case: refund request in the case of taxpayers who died during 2019

In the case of taxpayers who died during 2019, Personal Income Tax will accrue on the date of death and the tax period will be less than the calendar year.

See in this regard in Chapter 2 of this Manual the section " Accrual and tax period ".

In this case, it is the successors of the deceased who are obliged to comply with the pending tax obligations for Personal Income Tax , excluding sanctions, in accordance with article 39.1 of Law 58/2003 , of December 17, General Tax.

To do this, they must present the deceased's declaration in the individual modality and integrate the income obtained up to the moment of death, making, where appropriate, the payment of the resulting debt.

Now, if the result of said declaration is to be returned, to process the return and obtain payment, the successors of the deceased must complete the form H-100 ("Request for payment of return to heirs"), available at the Headquarters. electronic of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing through the route: "All procedures/Taxes and fees/Others/Refunds to successors of natural persons."

Along with the application, you must provide the following documentation:

  • For amounts less than or equal to 2,000 euros:
    • Death certificate.
    • Complete Family Book.
    • Certificate of the Registry of Last Wills.
    • Will (only if it appears in the certificate of last wills).
    • In the event that there are several heirs and it is desired that the amount of the return
    • is paid to one of them, written and signed authorization with a photocopy of the ID of
    • all of them.
    • Bank certificate of ownership of the account in the name of the people who are going to collect
    • return.
  • For amounts greater than 2,000 euros:
    • Death certificate.
    • Complete Family Book.
    • Certificate of the Registry of Last Wills.
    • Will (only if it appears in the certificate of last wills).
    • Proof of having declared the amount of the refund in the Inheritance and Donation Tax.
    • In the case of several heirs and the chosen means of payment is transfer, bank certificate of ownership of the account in the name of all the heirs or, where applicable, Power of Attorney in favor of one or more of them.