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 must file a tax return when the deceased has obtained income and exceeds the limits established in the obligation to declare.
The amounts that determine the obligation to declare will be applied in full amounts, regardless of the number of days that comprise the tax period of the deceased, and without their rise per year.