Other personal income tax queries
Errors or omissions suffered in returns already submitted that have led to a lower income or a higher return than appropriate, must be regularized by submitting a complementary return to the one originally submitted.
Losses of the right to reductions or exemptions applied in previous declarations must also be regularized through supplementary.
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 in respect of arrears is separately communicated, since they must be regularized by submitting a complementary declaration.
To prepare a complementary declaration, you need to have the declaration for the year to which the income is allocated.
Instructions:
Use Renta WEB with the data for the corresponding fiscal year. In the "Income Portal 2016", within the "MORE PROCEDURES" section there is the option "Modification of declaration" that allows both self-assessment and complementary rectifications to be made, through WEB income and selection of the previously submitted declaration that you wish to modify.
Enter in Renta WEB all the data from the declaration/draft presented on the day and the new imputed returns.
Check the corresponding box: 120, 121, 122, 123, 124, 125 and 126 and enter the amount entered on the day or the refund obtained.
Check the data.
Deadlines for submitting complementary declarations due to perception of arrears of work income.
A complementary 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 they were payable. These amounts must be allocated to the tax periods in which they were payable, carrying out, where appropriate, the corresponding complementary self-assessment.
Said complementary self-assessment, which will not entail any penalty or late payment interest or any surcharge, will be submitted within the period between the date on which the arrears are received and the end of the immediately following period for personal income tax returns.
Thus, if the arrears are received between January 1 and the beginning of the period for submitting the personal income tax return 2016 (up to and including April 4, 2017) the complementary self-assessment must be submitted in said year before the end of the deadline for filing tax returns for fiscal year 2016 ( until 30 j unio of 2017 , except in the case of arrears from fiscal year 2016 , in which case they will be included in the declaration for said exercise.
If are received after the beginning of the period for submitting the Income Tax return 2016 (as of April 5, 2017) , the self-assessment complementary must be submitted within the period between the receipt of the arrears and the end of the declaration period for fiscal year 2017 .
The deadlines for submitting complementary returns for cases other than the perception of arrears can be found on page 773 et seq. of the Personal Income Tax Manual 2016 .
With effect from January 1, 2013, the deduction for investment in habitual residence provided for in section 1 of article 68 of the Tax Law is eliminated and a transitional regime that allows taxpayers who have acquired their habitual residence before that date or paid amounts before said date for the construction, expansion, rehabilitation or carrying out works for reasons of disability in their habitual residence and come enjoying this tax benefit can continue practicing the deduction under the same conditions as they have been doing so.
For such taxpayers, the amount of the deduction for investment in habitual residence will be broken down into two sections: one state and one autonomous.
Transitory rules:
As of January 1, 2013, only the following taxpayers will be entitled to apply the deduction for investment in habitual residence for the 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 had paid amounts prior to January 1, 2013 for works of rehabilitation or expansion 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 with prior to January 1, 2013 , as long as the aforementioned works or installations are completed before January 1, 2017 .
In any case, in order to apply the transitional deduction regime it is required that taxpayers have applied the deduction for said home in 2012 or in previous years , unless have not yet been able to apply it because the amount invested in it has not exceeded the exempt amount for reinvestment or the effective deduction bases for previous homes.
Regarding the deduction for contributions to housing accounts : This is excluded from the benefits granted by the transitional regime to taxpayers who, prior to January 1, 2013, had deposited amounts in housing accounts intended for the first acquisition or rehabilitation of their habitual residence. Consequently, said taxpayers will not be able to apply any deduction for the contributions they make to their housing accounts as of January 1, 2013 .
To establish whether the 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 the net income (from work, movable and real estate capital, and economic activities), income imputations and capital gains and losses computed in the year, without apply the integration and compensation rules. Now, the returns must be computed for their net amount , that is, once the expenses have been deducted (including the new deductible expense of €2,000 of article 19.2 f of the Personal Income Tax Law as a of "Other expenses") but without application of the corresponding reductions, except in the case of work income, in which the reduction provided for in article 18 of the LIRPF may be taken into account when applied prior to the deduction of bills.
Therefore, to determine the amount of 8,000 euros, the full or gross income received should not be taken into consideration, but rather the net income.
Example: An ascendant of a taxpayer only receives a pension of 9,600 euros. Does this give him the right to apply the minimum for ascendants?
Answer: Yes , since by reducing the full work performance by the amount of the deductible expenses provided for in article 19 of the Personal Income Tax Law, in particular those of the section 2.f) “For other expenses other than the above, 2,000 euros per year”, the net return 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 full tax to collaborate with the economic support of the Catholic Church and other purposes of social interest. They may also not exercise any options. In any case, whatever their decision regarding the tax allocation, the final amount of the tax they pay or the refund to which they are entitled is not modified.
Regulations:
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 Catholic Church.
- Do not check any option (0.7% of the full personal income tax fee will be charged to the General State Budget for general purposes).
For this campaign, the taxpayer will be automatically assigned the option that was exercised in their declaration from the previous year, without prejudice to the modifications they wish to make; If no option from the previous exercise is detected or it would have been not marking any 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 assignment” , in the "Videos" icon on the home page of the Income 2016 portal.
The deduction for renting the habitual residence provided for in article 68.7 of the Personal Income Tax Law is eliminated ##1 , and a transitional regime is established that allows it to continue enjoying this deduction in accordance with the regulation contained in the Personal Income Tax Law, in its wording in force on December 31, 2014 to taxpayers who:
They had a lease contract prior to January 1, 2015;
That, in relation to said contract, they had paid amounts for the rental of their habitual residence prior to said date;
And that they would have been entitled to the deduction for renting the habitual residence in relation to the amounts paid for the rental of said residence in a tax period accrued prior to January 1, 2015.
The taxpayer will have the right to the deduction for renting a habitual residence during the tax periods in which, as a result of its extension, the validity of the rental contract entered into prior to January 1, 2015 is maintained.
The amount of the deduction of said transitional regime consists of 10.05% of the amounts paid in the tax period for the rental of your habitual residence, provided that your tax base is less than 24,107.20 euros per year.
The maximum base of this deduction is:
9,040 euros per year, when the tax base is equal to or less than 17,707.20 euros per year.
9,040 - [1.4125 x (BI - 17,707.20)], when the tax base is between 17,707.20 and 24,107.20 euros per year.
Taxpayers whose tax base, in the terms previously mentioned, is equal to or greater than 24,107.20 euros per year, in individual taxation or in joint taxation, will not be able to apply this deduction.
Likewise, they may deduct the deduction for renting a habitual residence that, if applicable, each Autonomous Community had approved for the 2016 financial year.
A new Forty-fifth Additional Provision is added to Law 35/2006 of November 28, on Personal Income Tax and partial modification of the Corporate Tax laws , on Non-Resident Income and on Assets.
The purpose of this Additional Provision is to regulate the tax effects derived from the return , by financial entities, of the interests previously paid by taxpayers as a consequence of the clauses of limitation of interest rates on loans arranged with them, whether the repayment of such amounts derives from an agreement entered into between the parties or is the 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 paid to those as compensation interest due to the application of loan interest rate limitation clauses, should not be included in the tax base.
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 the interest paid or the compensatory interest recognized, due to the application of interest floor clauses.
However, it establishes some regularization assumptions, in cases in which said interests had formed part of the deduction for investment in primary residence or deductions established by the Autonomous Communities, or had been considered deductible expense.
For these purposes, section 2 of this provision regulates both cases:
- When the taxpayer had applied at the time the deduction for investment in primary residence or regional deductions for the amounts received , will lose the right to your 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 regularization will not apply to amounts that are directly allocated by the financial institution, after 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 statements from previous years, the amounts now received as deductible expenses, they will lose such consideration and must present complementary statements for the corresponding years, removing said expenses, without penalty or interest. of delay or surcharge of any kind.
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 standard is the years that these regularizations affect , both housing or regional deductions and 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:
- The taxpayer had applied the deduction for investment in primary residence or deductions established by Autonomous Community authorities, for amounts received:
- Sentence, arbitration decision or agreement of 2016: In this case the adjustment of the amounts deducted would be made in the 2016 tax return (filed in April, May, June of 2017) and shall affect, in general terms, the deductions made in 2012, 2013, 2014 and 2015.
In the event that among the amounts returned there are interests from 2016, these will no longer be taken into account to apply the housing deduction for that year.
- Agreement with the financial institution, ruling or arbitration decision of 2017: In this case the adjustment of the amounts deducted would be made in the 2017 tax return (filed in April, May and June of 2018) and shall affect, in general terms, the deductions made in 2013, 2014, 2015 and 2016.
However, if the ruling or agreement is prior to the end of the deadline for submitting the 2016 personal income tax return (June 30, 2017), the interest for 2016 will not be taken into account to apply the deduction for housing and Therefore, the regularization will not affect said exercise.
- Sentence, arbitration decision or agreement of 2016: In this case the adjustment of the amounts deducted would be made in the 2016 tax return (filed in April, May, June of 2017) and shall affect, in general terms, the deductions made in 2012, 2013, 2014 and 2015.
- The taxpayer had included the amounts now perceived as deductible expenses in prior years:
- The agreement with the financial institution, the judgment or the award, occurred from on April 6, 2016 to 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 among the amounts returned there were interests paid in 2016, the taxpayer will no longer include these amounts as deductible expenses in their declaration.
- The agreement with the financial institution, the judgment or the award 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.
- The agreement with the financial institution, the judgment or the award, occurred from on April 6, 2016 to 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).
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.
- The taxpayer had applied the deduction for investment in primary residence or deductions established by Autonomous Community authorities, for amounts received:
In general, the personal income tax return is submitted individually. However, people integrated into a family unit can choose, if they wish, to declare jointly, as long as all its members are taxpayers for this tax.
For personal income tax purposes, there are two types of family unit:
In case of marriage:
The family unit is integrated by spouses not legally separated and, if any:
children under legal age, except for those who live independently with their parents' consent.
Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.
Remember: The age of majority is reached when you turn 18 years old.
In the absence of marriage or in cases of legal separation:
A family unit is formed by 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 family unit modalities, the following conclusions can be drawn:
Any other family grouping, other than the 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 existing situation on December 31 of each year. Therefore, if a child turns 18 during the year, they will no longer be part of the family unit in that tax period. The 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 children who meet the requirements mentioned above and, consequently, opt for joint taxation. The other member of the couple must declare individually. The same criterion is applicable in cases of separation or divorce with custody and 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 deadline for submitting returns; Once this period has ended, the tax option for that tax period cannot be changed. Joint taxation binds all members of the family unit; If any of the members of the family unit file an individual declaration, the remaining members must use this same tax regime.
Reductions for joint taxation:
In joint returns of family units made up of both spouses , not legally separated, and their children , if any, will apply a reduction in the tax base of 3,400 euros per year.
In joint returns of family units formed by the father or the mother and all the children who live with one or the other a reduction in 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 their family unit.
IMPORTANT: The limits of the obligation to declare are the same in individual and joint taxation. Therefore, if joint taxation is chosen, all the income of the members of the family unit must be included in the declaration, regardless of whether or not they are individually required to submit a declaration.
Taxpayers who are displaced outside Spanish territory and Spanish public officials and employees abroad may submit their declaration and, where appropriate, make the deposit or request a refund electronically (Electronic Certificate or Cl@ve PIN) under the same conditions as other taxpayers.
In the case of declarations to be returned with waiver of the return 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 one is located. habitual residence in Spain.
Citizens not resident in Spanish territory who have a NIF will be able to obtain the FNMT electronic certificate through all Spanish Consular Offices abroad, without having to travel to Spain.
With the electronic certificate the person will be able to relate to 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 address must notify the Tax Agency in form 030.
The modification can also be made using the reference number provided by the Tax Agency, entering your declaration either via Income WEB, checking the change of address box.
You can also access both services using the Cl@ve PIN access code.
If you have a certificate or electronic DNI 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 "Consultation and modification of tax address and of the notification address" (My census data).
As a general rule , unless the Law expressly indicates it, all subsidies or aid received by people who do not carry out economic activities, are considered capital gains, so they are subject and not exempt from Income Tax. Those received by people who carry out economic activities may be considered performance of the activity or capital gain, depending on the destination of the subsidy or aid.
Among the most frequent subsidies or aid , those intended for the acquisition of homes , those of the Program stand out of Efficient Vehicle Incentives (PIVE Plan), aid to offset school expenses , to carry out certain improvements in homes (energy efficiency, accessibility, etc.) and to offset certain expenses related to health protection.
Each of these subsidies or aid 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 aid granting agreement, which , if exempt, will include this circumstance.
If you do not know or do not have access to the concession 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, PIVE Plan aid is subject to the 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 happens with subsidies for home acquisition.
To modify the draft/declaration, including a non-exempt grant, you can consult the explanatory video.
If, once the personal income tax return has been submitted, the taxpayer notices errors or omissions in the declared data, the procedure for modifying the anomalies is different, depending on whether the errors or omissions have caused harm to the taxpayer or to the Public Treasury.
Errors to the detriment of the taxpayer :
If the taxpayer improperly declared any exempt income, calculated amounts in excess of what was due or forgot to make any reduction or deduction to which he was entitled, as a novelty in Income WEB 2016, a specific section has been incorporated to request the rectification of self-assessments, although You may continue to request in writing at the Delegation or Administration of the Tax Agency corresponding to your tax domicile the rectification of your self-assessment , provided that the Administration has not carried out provisional or definitive settlement for that reason and that the four-year period has not elapsed (counting from the day following the end of the period for submitting the declarations, or, if the declaration was submitted outside that period, from the day following the presentation).
Errors to the detriment of the Public Treasury:
Errors or omissions in declarations already submitted that have led to the realization of an income lower than that which would have legally corresponded or the realization of a return greater than that which was appropriate must be regularized by submitting a declaration through Renta WEB. complementary to the one originally presented.
The Personal Income Tax regulations provide for the possibility of splitting the tax debt by distributing the fee into two payments: The first payment will be 60% of the amount and will be made at the time of submitting the declaration, either in cash, with an account debit, or by direct debit. The second payment will be the remaining 40% and can be made until November 6, 2017, as long as the declaration is submitted within the established deadline and is not a complementary declaration. This division can be done when completing the declaration, in the income or return document itself.
The existence of this payment installment procedure will not prevent the taxpayer from the possibility of requesting deferral or installment of the payment provided for in article 65 of Law 58/2003, General Tax , developed in the Articles 44 et seq. of the General Collection Regulations.
However, it must be taken into account that the payment split in article 97.2 of the Personal Income Tax Law cited first is incompatible with that included in article 65 of the General Tax Law : Both postponement/splitting mechanisms are not applicable simultaneously.
The means to request the postponement are:
Online, at the electronic headquarters " https://www.sede.agenciatributaria.gob.es/ ", within the “Featured Procedures”, in the option “Postponement and fractionation of debts”, using:
Cl@ve PIN
Electronic certificate or DNI-e
In person at the Tax Agency offices, at the time of submitting the declaration.
The following give the right to a minimum for descendants (amount on which tax is not paid), 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 greater than 8,000 euros (not counting those exempt) and who do not independently file a personal income tax return with income greater than 1,800 euros .
Descendants over 25 years of age as of December 31, 2016 with a degree of disability equal to or greater than 33 percent, who live with the taxpayer, who have not had income greater than 8,000 euros (not counting those exempt) and who do not present independent personal income tax declaration with income greater than 1,800 euros.
Since January 1, 2015, economic dependency is assimilated to cohabitation, unless annuities are paid for alimony in favor of said children.
With respect to joint taxation it is necessary to take 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 judicially incapacitated by 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 years old but under 25 years old and have incomes of less than 8,000 euros, these incomes do not have to be included in the parents' or ascendants' declaration. These children give the right to a reduction for descendants, but since 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 per descendant is applied for those over 18 and under 18. 25 years (as long as they meet the indicated requirements).
They are entitled to a deduction of 1,200 euros for those taxpayers who are responsible for 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 annuities for maintenance, in the terms established in article 81.bis of the Personal Income Tax Law.
As a novelty in the 2016 self-assessment, a specific section has been incorporated to request rectification of self-assessments so that if the taxpayer checks box 127 to request rectification, the self-assessment performs the functions of requesting rectification of self-assessment, in accordance with the provided in article 126 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures approved by Royal Decree 1065/2007, of July 27.
Access roads:
In the "Income Portal 2016" , within the "MORE PROCEDURES" section there is the option "Modification of a declaration already submitted" that allows both self-assessment and complementary rectifications to be made, through Income 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 the request for rectification of a personal income tax self-assessment can be submitted:
- 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 filing period, or from the day following the presentation of the declaration if it was presented outside said period.
Ways to submit the request for rectification of a personal income tax self-assessment:
- Electronically, when the rectification request affects the 2016 tax return, through the draft/declaration 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 "Request for rectification of self-assessment" section 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 financial year will be indicated (box 611) or the result to be returned (box 612). The proof number of the self-assessment whose rectification is requested must also be recorded in box 616.
- By writing to the Administration of the Tax Agency corresponding to your habitual residence, stating the errors or omissions suffered and accompanying sufficient justification for them.
The rectification request made may be accompanied by the documentation and supporting documents that are considered appropriate, which may be presented through the electronic registry of the State Tax Administration Agency (there will be a link in the presentation receipt that is generated), or either in the Face-to-Face 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 accrue at the time of death and the tax period will be less than the 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 deceased's income.
The deceased party's tax return should be filed individually.
In the event of a result to be returned, to process the return the following documentation must be provided by the successors of the deceased:
For amounts less than or equal to €2,000:
- 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 refund amount be 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 will collect the refund.
For amounts greater than €2,000:
- Death certificate.
- Family Book.
- Certificate of the Registry of Last Wills.
- Will or Notarial Certificate of Declaration of Heirs.
- 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.
The successors of the deceased must complete the form H-100 ("Request for payment of return 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 recorded in the declaration, whether it is the habitual residence, properties at the disposal of their owners or transferred for lease or by any other title.
Where is the cadastral reference of a property located?
On the receipt of the Real Estate Tax
- In the Renta WEB program in the dialog box displayed in real estate capital returns
By Internet, by accessing the electronic headquarters of the Cadastre at the address "http://www.sedecatastro.gob.es":
- If you do not have an electronic DNI or electronic certificate, accessing “Cadastral Data Consultation. Cadastral reference"
- If you have an electronic ID or electronic certificate, you can access “My properties”.
- By calling the Cadastre Hotline (telephone 902 37 36 35 or 91 387 45 50).
The tax data information breaks down the value of the land and the construction of the property.
Links: