How to report successors of deceased persons and defunct entities
Find out who, how and when to communicate the withdrawal from the Census of businessmen, professionals and retainers of deceased persons, legal persons and entities without personality that have been extinguished and their successors.
How to communicate the removal from the Census of a deceased person and their successors
In the event of the death of the taxpayer, the heirs must submit the declaration of deregistration in the Census of Entrepreneurs, Professionals and Withholders (form 037/036) within the period of 6 months since death and inform your successors ( NIF and surnames and first name or reason/company name), the percentage and fee (in euros) that corresponded to them, accompanied by documentation proving the death and succession of the natural person.
The following information must be included in the Registry of successors :
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Name and surname, name or company 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 estate, if provided in the application for incorporation into the Registry.
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Registration reference number and date of registration in the Registry.