Deceased taxpayers
If you are the deceased person's successor, we would like to inform you about aspects related to his or her tax return.
What amounts determine the obligation to declare
The heirs of the deceased person must submit a declaration when the deceased has obtained income that exceeds the limits established in the obligation to declare.
The amounts that determine the obligation to declare will be applied in their full amounts, regardless of the number of days included in the deceased's tax period, and without increasing them per year.