Other IRPF queries

Errors or omissions in declarations already submitted that have resulted in lower income or a higher refund than was due must be corrected by submitting a supplementary declaration to the one originally submitted.

Any loss of the right to reductions or exemptions applied in previous declarations must also be regularised by means of a supplementary declaration.

On the contrary, the loss of the right to deductions will be regularized in the declaration corresponding to the current year, applying the corresponding late payment interest.

In the tax data that the Tax Agency makes available to taxpayers, work income is reported separately in the form of arrears, since they must be regularized by filing a supplementary declaration.

To prepare a supplementary declaration, you need to have the declaration for the year to which the income is attributed.

Instructions:

Use Renta WEB with the data from the corresponding year. In the "Renta 2016 Portal", within the "MORE PROCEDURES" section there is the "Modification of declaration" option that allows you to make both self-assessment corrections and complementary corrections, through Renta WEB and selection of the previously submitted declaration that you wish to modify.

Enter all the data from the declaration/draft submitted on the day and the new imputed income into Renta WEB.
Check the corresponding box: 120, 121, 122, 123, 124, 125 and 126 and enter the amount paid in your day or the refund obtained.
Check the data.
Deadlines for filing supplementary declarations for the receipt of arrears of work income.
A supplementary declaration must be submitted, among other cases, when, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which it was due. These amounts must be attributed to the tax periods in which they were payable, and, where appropriate, the corresponding supplementary self-assessment must be made.
This supplementary self-assessment, which will not entail any penalty or late payment interest or any surcharge, must be submitted within the period between the date on which the arrears are perceived and the end of the immediately following period for personal income tax declarations.
Thus, if the arrears are received between January 1 and the start of the period for filing the personal income tax return 2016 (up to April 4, 2017 included) the supplementary self-assessment must be filed in that year before the end of the period for filing returns for fiscal year 2016 ( until June 30 j 2017 , unless they are arrears for fiscal year 2016 , in which case they will be included in the return for that fiscal year.
If is received after the start of the deadline for filing the Income Tax Return 2016 (from April 5, 2017) , the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the deadline for filing for 2017 fiscal year .
The deadlines for filing supplementary declarations for reasons other than the perception of arrears can be found on page 773 and following of the Personal Income Tax Manual 2016 .

With effect from 1 January 2013, the deduction for investment in primary residence provided for in section 1 of article 68 of the Tax Law and a transitional regime is established that allows taxpayers who have acquired their primary residence before that date or paid amounts before that date for the construction, extension, rehabilitation or execution of works for reasons of disability in their primary residence and have been enjoying this tax benefit to continue practicing the deduction under the same conditions as before.

For such taxpayers, the amount of the deduction for investment in primary residence will be broken down into two sections: one state-wide and one regional-wide.

Transitory rules:

As of January 1, 2013, only the following taxpayers will be entitled to apply the deduction for investment in primary residence for amounts paid in the period in question:

Taxpayers who had acquired their habitual residence or paid amounts for the construction of the same prior to January 1, 2013 .
Taxpayers who have paid amounts prior to January 1, 2013 for works of rehabilitation or extension of the habitual residence, provided that the aforementioned works are completed before January 1, 2017 .
Taxpayers who have paid amounts for the execution of works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013 , provided that the aforementioned works or installations are completed before January 1, 2017 .

In any case, in order to apply the transitional deduction regime taxpayers are required to have applied the deduction for said home in 2012 or in previous years , unless they have not been able to apply it yet because the amount invested in it has not exceeded the exempt amount for reinvestment or the effective deduction bases of previous homes.

Regarding the deduction for contributions to housing accounts : This does not apply to the benefits granted by the transitional regime to taxpayers who, prior to 1 January 2013, had deposited amounts in housing accounts intended for the first acquisition or renovation of their habitual residence. Consequently, these taxpayers will not be able to apply any deduction for the contributions they make to their housing accounts from January 1, 2013 .

To determine whether descendants or ascendants who live with the taxpayer are entitled to apply the corresponding family minimum, it is required that they do not have annual income, excluding exempt income, exceeding 8,000 euros.

For these purposes, the concept of income is constituted by the algebraic sum of net income (from work, movable and immovable capital, and economic activities), income imputations and capital gains and losses computed in the year, without applying the integration and compensation rules. Now, the income must be computed at its net amount , that is, once the expenses have been deducted (including the new deductible expense of €2,000 in article 19.2 f of the Personal Income Tax Law under the concept of "Other expenses") but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in article 18 of the Personal Income Tax Law may be taken into account when applied prior to the deduction of expenses.

Therefore, to determine the amount of 8,000 euros, the net income should not be taken into consideration but rather the total or gross income received.

Example: A taxpayer's ascendant receives a pension of only 9,600 euros. Does this entitle him/her to apply the minimum for ascendants?

Answer: Yes , since by reducing the total work income by the amount of the deductible expenses provided for in article 19 of the Personal Income Tax Law, in particular those in section 2.f) "In the concept of other expenses other than the above, 2,000 euros per year", the net income will be a maximum of 7,600 euros.

Taxpayers of the Personal Income Tax can choose in their declaration to allocate a percentage of their total amount to collaborate with the economic support of the Catholic Church and other purposes of social interest. They may also not exercise any option. In any case, whatever your decision regarding tax allocation, the final amount of tax you pay or the refund to which you are entitled will not be modified.

Regulations:

Tax allocation to the Catholic Church
The Eighteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007, in accordance with the provisions of Article II of the Agreement with the Holy See, has established indefinitely and with effect from January 1, 2007, that the State will allocate 0.7% of the total amount of personal income tax corresponding to taxpayers who express their will in this regard to the support of the Catholic Church.
Allocation of amounts for social interest purposes
In accordance with the provisions of the Fiftieth Additional Provision of Law 48/2015, of October 29, on the General State Budget for 2016 (Official State Gazette of the 30th), for this year the State will allocate 0.7% of the full amount of personal income tax corresponding to taxpayers who expressly state their will in this regard to subsidize activities of social interest.
According to article 2 of Royal Decree-Law 7/2013, of June 28, on urgent measures of a tax, budgetary nature and for the promotion of research, development and innovation (BOE of the 29th), the following are axes of activities of general interest considered to be of social interest, and as such will be taken into account in determining the regulatory bases for aid financed with the fixed percentage of the Personal Income Tax yield for other purposes of general interest considered to be of social interest:
1. Care for people with comprehensive social and health care needs.
2. Attention to people with educational or job placement needs.
3. Promoting citizen security and preventing crime.
4. The environmental protection.
5. Development cooperation.
Within the framework of the axes set out in the previous section, and in execution of the provisions of article II of the Agreement between the Spanish State and the Holy See on economic matters, dated 3 January 1979, the amounts to be distributed in 2014 and subsequent years, obtained from the allocation of the percentage of the income from the Personal Income Tax for other purposes of social interest will be allocated to activities of general interest which, among those included in article 4 of Law 6/1996, of 15 January, on Volunteering, may be declared by regulation as being of social interest. This percentage will be set annually in the General State Budget Law.
For 2015, the Forty-fifth Additional Provision of Law 48/2015, of October 29, establishes that the total amount assigned in the budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77.22% to the Ministry of Health, Social Services and Equality, 19.43% to the Ministry of Foreign Affairs and Cooperation and 2.85% to the Ministry of Agriculture, Fisheries, Food and Environment.

Options for the taxpayer:

Check both boxes: Catholic Church and social purposes. In this case, 0.7% will be allocated to each of the options.
Check one of the two boxes: social purposes or the Catholic Church.
Do not select any option (0.7% of the total amount of personal income tax will be allocated to the General State Budget for general purposes).

For this campaign, the taxpayer will be automatically assigned the option that he/she exercised in his/her declaration for the previous year, without prejudice to any modifications he/she wishes to make; If no option is detected from the previous exercise or if you had selected no option, a message will appear asking you to exercise the option or confirm its absence.

If you need to modify your draft, see the explanatory video “ Renta WEB 2016: Tax Allocation” , in the "Videos" icon on the home page of the Income 2016 portal.

eliminated, and a transitional regime is established that allows taxpayers who continue to enjoy this deduction in accordance with the regulations contained in the Personal Income Tax Law, in its version in force on December 31, 2014, are:

They had a lease agreement prior to January 1, 2015;
That, in relation to said contract, they had paid amounts prior to said date for the rent of their habitual residence;
And that they would have been entitled to a deduction for rent on their habitual residence in relation to the amounts paid for renting said residence in a tax period accrued prior to 1 January 2015.

The taxpayer will be entitled to the deduction for renting a habitual residence during the tax periods in which, as a result of its extension, the validity of the lease contract signed prior to January 1, 2015 remains in effect.

The amount of the deduction under this transitional regime consists of 10.05% of the amounts paid in the tax period for the rent of your habitual residence, provided that your taxable base is less than 24,107.20 euros per year.

The maximum base for this deduction is:

9,040 euros per year, when the taxable base is equal to or less than 17,707.20 euros per year.
9,040 - [1.4125 x (BI - 17,707.20)], when the taxable base is between 17,707.20 and 24,107.20 euros per year.

Taxpayers whose taxable base, in the terms discussed above, is equal to or greater than 24,107.20 euros per year, in individual taxation or joint taxation, will not be able to apply this deduction.

They may also deduct the deduction for renting a habitual residence that, where applicable, each Autonomous Community has approved for the 2016 financial year.

A new Additional Provision forty-fifth is added to Law 35/2006 of November 28, on Personal Income Tax and partial modification of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax.

The purpose of this Additional Provision is to regulate the tax effects derived from the repayment by financial institutions of the interest previously paid by taxpayers as a result of the interest rate limitation clauses of loans agreed with them, whether the repayment of such amounts derives from an agreement between the parties or if it is a consequence of a court ruling or an arbitration award.

The Additional Provision establishes in its section 1 that the amounts returned derived from agreements entered into with financial entities, either in cash or through the adoption of equivalent compensation measures, previously satisfied to those in the concept of interests for the application of clauses limiting interest rates on loans, should not be included in the tax base of the tax.

Indemnifying interest relating to these shall not be included in the gross tax base either.

Therefore, it is not appropriate to include in the personal income tax return either the amounts received as a result of the return of interest paid or the compensatory interest recognised, due to the application of interest floor clauses.

However, it establishes certain assumptions for regularization, in cases where said interests had formed part of the deduction for investment in habitual residence or deductions established by the Autonomous Communities, or had been considered a deductible expense.

For these purposes, section 2 of this provision regulates both cases:

When the taxpayer has applied at the time the deduction for investment in habitual residence or regional deductions for the amounts received , he will lose the right to his deduction. In this case, it should include the amounts deducted in the Personal Income Tax return for the year in which the ruling, arbitration decision or agreement was made with the entity, in the terms set forth in article 59 of the Personal Income Tax Regulations, but without including interest on arrears.
In this regard, if the ruling, arbitration decision or agreement took place during 2016, the 2016 Personal Income Tax return (to be filed in April, May, June of 2017) should include these amounts in boxes 524 and 526, and it is not necessary to fill in boxes 525 and 527, corresponding to interest on arrears.
This treatment is the same as generally used for cases of loss of entitlement to deductions on primary residences but without including interest on arrears.
This adjustment will not apply to amounts that are directly allocated by the financial institution, following an agreement with the affected taxpayer, to reduce the principal of the loan. That is to say, if the financial entity, instead of refunding to the taxpayer the amounts paid, reduces the loan principal by the corresponding amount, the deductions made prior thereto corresponding to these amounts shall not have to be adjusted. Moreover, the reduction of the loan principal shall not entitle the taxpayer to a deduction for investment in a primary residence either.
In the event that the taxpayer had included, in declarations from previous years, the amounts now received as deductible expenses, these will lose such consideration and must submit supplementary declarations for the corresponding years, removing said expenses, without penalty or late payment interest or surcharge.
The term for filing the supplementary tax returns shall be between the date of the ruling, arbitration decision or agreement and the end of the following self-assessment tax return filing period for this tax.
Another issue regulated by the rule is the exercises that are affected by these regularizations , both for housing or regional deductions and for deductible expenses. In this regard, it establishes that it will only be applicable to the years for which the Administration's entitlement to determine the tax payable had not prescribed.
The way in which the adjustment is made shall vary depending on whether the taxpayer has applied a deduction for investment in primary residence, deductions established by Autonomous Community authorities, or deductions in expenses, and the year in which the agreement, ruling or arbitration decision is made. Specifically, the following cases may arise:
1. The taxpayer had applied the deduction for investment in primary residence or deductions established by Autonomous Community authorities, for amounts received:
2. The taxpayer had included the amounts now perceived as deductible expenses in prior years:
  1. The agreement with the financial institution, the judgment or the award, has been produced from on April 6, 2016 until April 4, 2017. In this case, supplementary tax returns should be filed as a general rule for 2012, 2013, 2014 and 2015, within the filing period for 2016 Personal Income Tax (April, May and June of 2017).
    If the amounts returned include interest paid in fiscal year 2016, the taxpayer will no longer include these amounts as deductible expenses in their tax return.
  2. The agreement with the financial institution, the judgment or the award has occurred after April 4, 2017. In this case, supplementary tax returns should be filed as a general rule for 2013, 2014, 2015 and 2016, within the filing period for 2017 Personal Income Tax (April, May and June of 2018).
    However, if the ruling or agreement is prior to the end of the term for filing the Income Tax Return for 2016 (30 June 2017), the interest for 2016 will not be taken as a deductible expense and, therefore, no supplementary tax return will be necessary for that year.
Lastly, if the taxpayer had already adjusted these amounts based on a prior ruling, they may call for the self-assessed tax returns filed to be rectified, claiming the refunding of the interest on arrears paid and, if applicable, the modification of the indemnifying interest declared as a gain.

As a general rule, the personal income tax return is filed individually. However, people in a family unit may choose, if they so wish, to file jointly, provided that all its members are taxpayers for this tax.

For the purposes of personal income tax, there are two types of family unit:

In case of marriage:
A family unit is made up of spouses who are not legally separated and, if applicable:
1. children under legal age, except for those who live independently with their parents' consent.
2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.
Remember: the age of majority is reached upon reaching the age of 18.
In the absence of marriage or in cases of legal separation:
A family unit is made up of the father or mother and all the children who live with one or the other and meet the requirements indicated for the previous modality.
From the legal regulation of the modalities of family unity, the following conclusions can be drawn:
- Any other family grouping, other than those mentioned above, does not constitute a family unit for personal income tax purposes.
- No one may be part of two family units at the same time.
- The determination of the members of the family unit will be made based on the situation existing on December 31 of each year. Therefore, if a child turns 18 during the year, he or she will no longer be part of the household for that tax period. Any member who dies during the tax period will also not be part of the family unit.
In de facto couples only one of its members (father or mother) can form a family unit with the children who meet the requirements mentioned above and, consequently, opt for joint taxation. The other member of the couple must declare individually. The same criteria applies in cases of separation or divorce with shared custody.

Once the option to pay taxes individually or jointly has been exercised, it is not possible to modify it by submitting new returns, unless these are submitted within the voluntary period for submitting returns; Once this period has ended, the tax option for that tax period cannot be changed. Joint taxation applies to all members of the family unit; If any member of the family unit files an individual return, the remaining members must use the same tax regime.

Reductions for joint taxation:

In joint declarations of family units made up of both spouses , not legally separated, and their children , if any, a reduction of the tax base of 3,400 euros per year will be applied.
In joint declarations of family units consisting of the father or mother and all the children who live with one or the other a reduction of the tax base of 2,150 euros per year will be applied. This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

IMPORTANT: The limits on the obligation to file are the same for individual and joint taxation. Therefore, if joint taxation is chosen, all income of the members of the family unit must be included in the declaration, regardless of whether or not they are individually required to file a declaration.

Taxpayers who are displaced outside of Spanish territory and Spanish civil servants and public employees abroad may submit their declaration and, where appropriate, make the payment or request the refund electronically (Electronic Certificate or Cl@ve PIN) under the same conditions as other taxpayers.

In the case of returns to be refunded with waiver of the refund or refusals , they can be sent by certified mail, addressed to the Delegation or Administration of the Tax Agency in whose territorial demarcation the last habitual residence in Spain is located.

Non-resident citizens in Spanish territory who have a NIF can obtain the electronic certificate from the FNMT through all Spanish Consular Offices abroad, without having to travel to Spain.

With the electronic certificate, the person will be able to interact with the Spanish tax administration by electronic means through the headquarters of the State Tax Administration Agency.

For more information:

Taxpayers who have changed their tax domicile must notify the Tax Agency using Form 030.

The modification can also be made using the reference number provided by the Tax Agency, by entering your declaration via Renta WEB, checking the box for change of address.

You can also access both services using the Cl@ve PIN access code.

If you have a certificate or electronic ID or Cl@ve PIN, you can make this same communication by clicking on the blue icon "More Procedures", in the option "Check and modify tax address" in the procedure "Check and modify tax address and notification address" (My census data).

As a general rule , unless the Law expressly indicates otherwise, all subsidies or aid received by persons who do not carry out economic activities are considered capital gains, and are therefore subject to and not exempt from Income Tax. Those received by people who carry out economic activities may be considered as income from the activity or capital gain, depending on the destination of the subsidy or aid.

Among the most frequent subsidies or aids , the most notable are those for the acquisition of homes , those of the Efficient Vehicle Incentive Program (PIVE Plan), the aids to compensate school expenses , to make certain improvements in homes (energy efficiency, accessibility, etc.) and to compensate certain expenses related to health protection.

Each of these grants or aids may have a different treatment in the Personal Income Tax, so to check whether or not they must be declared, it is advisable, first of all, to consult the agreement granting the aid, which, if it is exempt, will include this circumstance.

If you do not know or do not have access to the grant agreement, you can consult the tax regime of the aid received at the RENTA Information Service, 901 33 55 33 (Monday to Friday from 9 a.m. to 7 p.m.).

As an example, the PIVE Plan aid is subject to tax , and the amount of public aid received in 2016 must be included in the Capital Gains section of the draft or declaration. The same applies to subsidies for home purchases.

To modify the draft/declaration, including a non-exempt grant, you can consult the explanatory video.

If, after filing the personal income tax return, the taxpayer notices errors or omissions in the data declared, the channel for modifying the anomalies is different, depending on whether the errors or omissions have caused harm to the taxpayer or to the Treasury.

Errors to the detriment of the taxpayer :
If the taxpayer has improperly declared any exempt income, computed amounts in a higher amount than necessary or forgot to make any reduction or deduction to which he was entitled, as a new feature in Renta WEB 2016 a specific section has been incorporated to request the rectification of self-assessments, although he may continue to request in writing to the Delegation or Administration of the Tax Agency corresponding to his tax domicile the rectification of his self-assessment , provided that the Administration has not made a provisional or definitive liquidation for that reason and that the period of four years has not elapsed (counting from the day following the end of the deadline for filing the declarations, or, if the declaration was filed outside that period, from the day following its filing).
Errors to the detriment of the Public Treasury:
Errors or omissions in declarations already submitted that have led to a lower payment than legally required or a higher refund than appropriate must be regularized by submitting a supplementary declaration to the one originally submitted through Renta WEB.

The Personal Income Tax regulations provide for the possibility of splitting the tax debt by distributing the amount in two payments: The first payment will be 60% of the amount and will be made at the time of filing the declaration, either in cash, by direct debit, or by direct debit. The second payment will be for the remaining 40% and can be made until November 6, 2017, provided that the declaration is submitted within the established period and is not a supplementary declaration. This splitting can be done when completing the declaration, in the payment or refund document itself.

The existence of this payment split procedure will not prevent the taxpayer from requesting a deferral or split payment as provided for in article 65 of Law 58/2003, General Tax Law , developed in articles 44 and following of the General Collection Regulations.

However, it must be taken into account that the payment splitting of article 97.2 of the Personal Income Tax Law mentioned first is incompatible with that included in article 65 of the General Tax Law : Both deferral/partitioning mechanisms are not applicable simultaneously.

The means to request the deferral are:

Online, at the Electronic Office " https://www.sede.agenciatributaria.gob.es/ ", within the “Highlighted procedures”, in the option “Deferral and fractionation of debts”, using:
- Cl@ve PIN
- Electronic certificate or DNI-e
In person at the offices of the Tax Agency, at the time of filing the declaration.

The following are entitled to a minimum of per descendant (amount that is not taxed), regardless of whether it is an individual or joint declaration:

Descendants under 25 years of age as of December 31, 2016, who live with the taxpayer, who have not had income exceeding 8,000 euros (not including exempt income) and who do not independently file an income tax return with income exceeding 1,800 euros.
Descendants over 25 years of age as of December 31, 2016 with a disability level equal to or greater than 33%, who live with the taxpayer, who have not had income exceeding 8,000 euros (not including exempt income) and who do not independently file an income tax return with income exceeding 1,800 euros.
As of January 1, 2015, economic dependency is considered cohabitation, unless annual maintenance payments are made to said children.

Regarding joint taxation the following must be taken into account:

If the descendants are under 18 years of age (or if they are older they are part of the family unit due to being legally incapacitated or having extended or rehabilitated parental authority), their income must be included in the corresponding section of the declaration. If joint taxation is chosen, in addition to the reduction for descendants, the reduction for joint taxation will apply.
If the descendants are over 18 but under 25 and have income of less than 8,000 euros, this income does not have to be included in the tax return of the parents or ascendants. These children are entitled to a reduction for descendants, but as they are not part of the family unit, they do not generate a reduction for joint taxation.
If there are children under 18 years of age and children over 18 but under 25, it is possible to file a joint return (parents and children under 18), in which the reduction for descendants is applied for those over 18 and under 25 years of age (provided they meet the requirements indicated).

who are dependent on a disabled descendant or disabled ascendant, or who are part of a large or single-parent family with two children without the right to receive annual maintenance payments, under the terms established in article 81.bis of the Personal Income Tax Law, are entitled to ##1#####2## a deduction of 1,200 euros.

As a new feature in the 2016 self-assessment, a specific section has been added to request the rectification of self-assessments so that if the taxpayer ticks box 127 for the rectification request, the self-assessment performs the functions of a request for rectification of the self-assessment, in accordance with the provisions of article 126 of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for the procedures for the application of taxes approved by Royal Decree 1065/2007, of July 27.

Access roads:

In the "Renta 2016 Portal" , within the "MORE PROCEDURES" section, there is the option "Modification of a declaration already submitted" that allows you to make both self-assessment corrections and complementary corrections, through Renta WB and selection of the previously submitted declaration that you wish to modify.

The procedure for submitting a rectification request can be consulted on page 781 and following of the Personal Income Tax Manual 2016 .

When can you submit an application for rectification of an IRPF self-assessment:

Once the corresponding declaration has been submitted.
As long as the Tax Agency has not made the related final or provisional payment.
It is necessary that the period of four years has not elapsed from the day following the end of the submission period, or from the day following the submission of the declaration if it was submitted outside of said period.

Ways to submit an application for rectification of an IRPF self-assessment:

Electronically, when the rectification request affects the 2016 tax return, through the Draft/Return Processing Service, from the Income Portal, through the electronic headquarters of the Tax Agency (www.sede.agenciatributaria.gob.es).
To do this, you must fill in the modification of the tax return filed, showing, in addition to the corrected data from the original self-assessment, any new inclusions or modifications.
You must check box 127 on page 2 of the declaration in the section "Request for rectification of self-assessment" and enter the data corresponding to the regularization in section P on page 17. For this purpose, the result to be entered from previous self-assessments or administrative settlements corresponding to the 2016 fiscal year (box 611) or the result to be returned (box 612) will be indicated. The proof number of the self-assessment for which rectification is requested must also be entered in box 616.
By writing to the Tax Agency Administration corresponding to your habitual residence, stating the errors or omissions incurred and providing sufficient justification for them.

The rectification request may be accompanied by the documentation and supporting documents that are considered appropriate, which may be submitted through the electronic registry of the State Tax Administration Agency (There will be a link in the submission receipt that is generated), or in the In-Person Registry of the Tax Agency or in other administrations as provided for in article 16.4 of Law 39/2015, on the Common Administrative Procedure of Public Administrations.

In the case of taxpayers who died during 2016, the tax will be accrued at the time of death and the tax period will be less than a calendar year.

In the event of a deceased member of a family unit, the remaining members may opt for joint taxation but without including the income of the deceased.

The deceased party's tax return should be filed individually.

In the event of a result to be returned, in order to process the return, the following documentation must be provided by the deceased's heirs:

For amounts less than or equal to €2,000:
- Death certificate.
- Complete Family Book.
- Certificate of Registration of Last Wills.
- Will (only if it appears in the certificate of last wills).
- In the event that there are several heirs and you wish the refund amount to be paid to one of them, written and signed authorization with a photocopy of the ID of all of them.
- Bank certificate of account ownership in the name of the persons who will collect the refund.
For amounts over €2,000:
- Death certificate.
- Family Book.
- Certificate of Registration of Last Wills.
- Will or Notarial Deed of Declaration of Heirs.
- Proof of having declared the amount of the refund .
- In the event that there are several heirs and the chosen payment method is a transfer, a bank certificate of account ownership in the name of all the heirs or, where appropriate, a Power of Attorney in favor of one or more of them.

The deceased's successors must complete the form H-100 ("Request for refund payment to heirs"), available at the electronic headquarters, at the electronic address https://www.sede.agenciatributaria.gob.es , accessing through the route: "All procedures/Taxes and fees/Others/Refunds to successors of natural persons/Information and Help/General information".

It is mandatory to complete the cadastral reference of the properties listed in the declaration, whether it is the habitual residence, properties at the disposal of their owners or leased or under any other title.

Where is the cadastral reference of a property located?

On the property tax receipt
In the Renta WEB program in the dialog box displayed in Real Estate Capital Returns
Online, by accessing the Electronic Headquarters of the Cadastre at the address "http://www.sedecatastro.gob.es":
- If you do not have an electronic ID or electronic certificate, access “Consult Cadastral Data. Cadastral reference"
- If you have an electronic ID or electronic certificate, you can access “My properties”.
- Calling the Cadastre Hotline (telephone 902 37 36 35 or 91 387 45 50).

The tax data information contains a breakdown of the value of the land and the construction of the property.

Links:

Other IRPF queries

How and when is a supplementary declaration submitted?

Is the deduction for investment in primary residence applicable in 2016?

Minimum for descendants and ascendants: Concept of INCOME over 8,000 euros

Tax allocation in the Income Tax

Can a tenant of a habitual residence claim a deduction for rent in 2016?

NEW in Income Tax 2016: Taxation of the repayment of interest rate limitation clauses on loans (FLOOR CLAUSES)

When is it appropriate to file a joint tax return?

Personal Income Tax Payers Travelling Abroad

Can I change my tax address?

I have received a grant. How do I know if I am exempt? How do I have to declare it? How do I modify the draft/declaration?

What should I do if I have submitted a draft or declaration with errors in the declared data?

Can a deferral of payment be requested for a tax return to be filed?

Children over 18 years of age, until what age can they be included in the parents' declaration as a minimum for descendants?

Deductions for large families or those caring for persons with disabilities

NEW in Income Tax 2016: Request for rectification of a submitted self-assessment

How do deceased taxpayers file their taxes?

Cadastral reference of the properties