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Taxpayers (non-residents and the deceased)

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 (with reference, electronic certificate or Cl@ve PIN) under the same conditions as other taxpayers.

In the case of declarations 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 Electronic Office of the Tax Agency.

In the case of taxpayers who died during 2017, 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 of the same 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 refund, in order to process the refund, the deceased's heirs must provide the following documentation through in-person or online registration:

  • 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.

To facilitate the processing of the request for a refund of personal income tax from deceased taxpayers, the deceased's successors may complete the form H-100 ("Request for refund payment to heirs"), available on the Electronic Office, 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".