Form and procedure
Except in cases in which the incorporation is carried out ex officio, the incorporation of the succession and the legal representation to the Registry will require that successors or legal representatives, respectively, provide the documents that, according to civil or commercial regulations, prove the death. and succession of the natural person, the extinction and succession of the legal person or entity lacking legal personality referred to in article 35.4 of Law 58/2003, of December 17, General Tax, or that accredit the legal representation of the person lacking the capacity to act. Particularly, in the case of succession of legal persons or entities lacking legal personality, the cancellation of the legal person or the extinguished entity lacking legal personality must be accredited in the registry, in all cases of obligatory registration.
They must also complete Annex III of the Resolution of May 18, 2010 of the General Directorate of the State Tax Administration Agency, which regulates the registration and management of powers of attorney and the registration and management of successions and representations. legal documents of minors and incapacitated persons, to carry out procedures and actions over the Internet before the Tax Agency, where the signature of the successor person or the legal representative of the person lacking the capacity to act in accordance with the law must be included.
The incorporation will be carried out ex officio when the succession is notified by the Tax Administration through consultation in a registry, is known through any procedure or communication in relation to the application of taxes or has been obtained as a consequence of the use of the powers of articles 93 and 94 of Law 58/2003, General Tax.