Form and procedure

Except in cases where incorporation is effected ex officio, incorporating succession and legal representation to the Registry will require that the successors or the legal representatives, respectively, provide the documents that, according to civil or mercantile regulation, accredit the death and succession of the individual, or the extinction and succession of the legal person or entity lacking legal personality referred to in article 35.4 of General Tax Law 58/2003, dated 17 December, or that they accredit the legal representation of the person who lacks the ability to act in a legal capacity.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 18 May 2010 of the Directorate General of the State Tax Administration Agency, which regulates the registration and management of powers of attorney and the registration and management of successions and legal representations of minors and disabled persons, in order to carry out online procedures and actions before the Tax Agency, where the signature of the successor or legal representative of the person lacking legal capacity to act in accordance with the law must be included.

The incorporation will be carried out 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.