How to report the successors of deceased persons and defunct entities
Find out who, how and when to report the withdrawal from the Census of entrepreneurs, professionals and withholding agents of deceased persons, legal persons and entities without legal personality that have been extinguished and their successors.
How to report the deregistration of a deceased person and his or her successors in the Census
In the event of the death of the taxpayer, the heirs must submit the declaration of withdrawal from the Census of Businessmen, Professionals and Withholders (form 037/036) within 6 months from the death and communicate their successors ( NIF and surnames and first name or company name/name), the percentage and quota (in euros) that has corresponded to them, accompanied by the documentation that accredits the death and the succession of the natural person.
The following data must be included in the Register of successors :
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Name and surname, company name or business name and NIF of the deceased person.
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Name and surname, name or company name and NIF of the successor.
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Percentage in the liquidation, participation or inheritance, if provided in the application for incorporation into the Registry.
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Liquidation fee, assets or hereditary estate, if provided in the application for incorporation into the Registry.
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Reference number of the registration and date of registration in the Registry.