Special case: refund request in the case of taxpayers who died during 2021

In the case of taxpayers who died during 2021, 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, so that said return is made to the successors, in accordance with article 107.6 of the General Regulation of the actions and procedures of tax management and inspection and development of common standards of the tax application procedures approved by Royal Decree 1065/2007, of July 27, the proportion that corresponds to each one must be accredited in accordance with the provisions of the specific legislation , for the purposes of proceeding to the recognition of the right and the payment or compensation of the return, except in the case of duly identified recumbent inheritances, in which case the return will be recognized and paid to the recumbent inheritance.

To process said refund request and obtain payment, the State Tax Administration Agency makes available to the heirs a voluntary form whose purpose is solely to facilitate the provision of the information and documentation that is considered necessary to process the request. refund of personal income tax for a deceased person. Said optional form is the form H-100 ("Request for payment of refund to heirs"), available at the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede. agencytributaria.gob.es .

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 DNI 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.