FAQs about deceased taxpayers
They shall be required to file a return whenever they have earned income and exceed the thresholds set out in the obligation to file. The amounts which determine the obligation to declare shall be applied in their full amounts, irrespective of the number of days comprising the deceased person's tax period, and shall not be increased by the year.
The time limit for the submission of tax returns for periods less than one calendar year shall be the same as the time limit for other tax returns.
The tax period shall be shorter than the calendar year only when the taxpayer dies on a day other than 31 December, thus ending the tax period and accruing tax.
Tax liabilities shall be passed on to heirs or legatees, notwithstanding the provisions of civil law on the acquisition of inheritance. Heirs may be appointed in a will or, in the absence of a will, by law. The deadline for filing the return shall be the general deadline for tax returns for the year in which the taxpayer passed away.
In the case of taxpayers deceased during 2019, the tax will be accrued up to the date of death and the tax period will be less than the calendar year.
In the event of death of a family unit member, the remaining members of the same may opt to file taxes jointly without including the income of the deceased party.
The deceased party's tax return should be filed individually.
In the event that the tax return result is a refund, to process the refund the deceased party's successors must provide supporting documentation, either taking it to the office in person or by sending it online:
In the event of death of a family unit member, the remaining members of the same may opt to file taxes jointly without including the income of the deceased party.
The deceased party's tax return should be filed individually.
All the services available to taxpayers in general, with the special formalities relating to the system of identification and providing supporting evidence of their status as heirs.
Yes, when the offices can provide the service on a face-to-face basis. The appointment will be made in the name of the deceased person. Only heirs may visit our offices to file the return, accrediting their status as heirs and providing the necessary documentation to generate the tax return of the deceased person and, as applicable, handle the refund.
Yes. The appointment will be made in the name of the deceased person. During the call, the heir will be asked for identification, as well as their Tax ID number, first and last names and the reference of the deceased person, which must be obtained in advance from the REN0 service.
This service will prepare or modify and, if necessary, submit the 2019 tax return for the deceased person.
The RENØ service can be used by the heirs of deceased taxpayers, with the same details asked of other taxpayers, to obtain the draft return and tax data of those concerned using box 505 of the deceased person's 2018 tax return.
Furthermore, if the deceased person did not submit a tax return in 2018 and therefore, had no box 505, the IBAN corresponding to a bank account held by the deceased person shall be requested.
No. Both identification systems become disabled upon death.
To obtain box 505 of Income Tax 2018 and elaborate and file Income Tax 2019 for taxpayers who died in 2019, their heirs must accredit this condition if they want to use the assistance services of the Tax Agency, in order to manage the Income Tax of the deceased person.
Without prejudice to the fact that said box appears on the 2018 Income Tax Return , or that can be obtained via the Internet , it is possible to request the amount thereof at the offices of the Tax Agency , although the procedure requires an appointment to be made online or by calling 901 200 351 or 91 290 13 40 , Monday to Friday, from 9 a.m. to 7 p.m. The appointment will be made in the name of the deceased person.
The amount of said box will be provided to the heirs of the deceased person, and therefore it is essential for the heirs to provide evidence of this condition, providing:
- Will, inheritance deed or any document that unequivocally proves the capacity as an heir.
- Photocopy of the heir's DNI/NIE.
The amount in box 505 of the 2018 Income Tax Return allows you to obtain, along with other data, the reference number, which allows the identification of the taxpayer for carrying out procedures with the Tax Agency regarding the deceased's personal income tax.
Furthermore, if the deceased person did not submit a tax return in 2018 and therefore, had no box 505, the IBAN corresponding to a bank account held by the deceased person shall be requested.
Finally, if you cannot obtain the reference number through any of the above methods, the last option is empowerment of successors .
Proxy of attorney for successors
The inclusion of the succession and legal representation into the Register will require that the successors or legal representatives, respectively, submit the documents attesting to the death and succession of the natural person, pursuant to civil or commercial regulations, either in person or online.
The inclusion of the succession and legal representation shall be carried out by the duly qualified civil servant authorised by the head of the Large Taxpayers Central Office or by the heads of the Regional Offices and Offices at the Agency, in the following cases:
- At the request of the successor or the legal representative having filled in the form in Annex III, which shall feature their signature and the identification and signature of the civil servant.
- Ex oficio when the succession is noticed by the Tax Administration when consulting a registry, or when found out through any procedure or communication related to the application of taxes or if it was obtained as consequence of the use of the competencies set out in Articles 93 and 94 of General Tax Act 58/2003.
The following details shall be entered when registering:
- First and last names, company name or trading name and tax number of the deceased natural person, legal person or extinct entity lacking legal personality or the person without the capacity to act in accordance with the law.
- Name and surname, company name or trading name and tax number of the successor or legal representative of the person lacking the capacity to act referred to above.
- Percentage in liquidation, participation or inheritance.
- Liquidation right, assets or estate.
- Registration reference number and date of entry in the registry
In order to conclude the elaboration and filing of the deceased person's Income Tax, and if it results in a reimbursement due, this reimbursement will be processed. To do so, the heirs must provide the following documentation through an in-person or digital record:
Documentation to be submitted | Reimbursement of €2,000 or less | Reimbursement of more than €2,000 |
---|---|---|
Model H-100 "Application for refund payment to heirs" | *YEAH | *YEAH |
Death certificate | YES | YES |
Family Book | YES full | YES |
Last Will | YES | YES |
Will and testament | Yes - Only if it appears in the last will - | Yes - or Notary Deed of the declaration of heirs - |
Bank certificate demonstrating the ownership of the account in the name of the heirs | Yes - As well as written and signed authorisation with a photocopy of the ID of all heirs so that the amount of the reimbursement is paid to one of them - | Yes - or, where relevant, Power of Attorney in favour of one or more of the heirs - |
Proof of receipt of having declared the amount of the reimbursement in an Inheritance and Gift Tax return | NO | YES |
*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://sede.agenciatributaria.gob.es/ , to facilitate the processing of the request for a refund of personal income tax of the deceased taxpayer.
Article 39 of the LGT provides that, upon the death of a taxpayer, the outstanding tax obligations shall be transferred to the heirs, notwithstanding the provisions of civil legislation on the acquisition of inheritance. The same article states that sanctions shall not be transmitted in any case. Nor shall the obligations of the taxpayer be transmitted unless the agreement for the derivation of liability had been notified before the death.
Consequently, and except for this exception provided for in the Law, the debts of the deceased person are transferred in the same condition as they were in at the time of the death of the person required to pay. This is regulated in Article 177 of the LGT, which indicates that upon the death of any of the parties liable for payment of the tax debt, the collection procedure shall continue with their heirs and, where applicable, legatees, without further formality than the confirmation of their death and notification to the heirs, requesting payment of the tax debt and pending costs of the originator.