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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.

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What identification systems can heirs use to process the declaration?

The heirs will not be able to use the electronic certificate or the Cl@ve PIN of the deceased person, since both are disabled upon death.

Heirs, using the same data required for from taxpayers, can obtain the reference number of the deceased taxpayer:

  • If the deceased filed an income tax return in the year prior to death, without prejudice to the fact that the requested box (505 of IRPF 2022 for the 2023 return) appears in the return for each year, the heirs can request the amount of the same in our offices. 

    The appointment will be made in the name of the deceased person.

    To demonstrate your status as an heir, you must provide:

    • Will, inheritance deed or any document that unequivocally proves the capacity as an heir.

    • Photocopy of the NIF / NIE of the heir.

  • If the deceased did not file a IRPF return in the year prior to death, the IBAN of a bank account in his/her name will be requested.

  • If you are unable to obtain the reference number in any of the above ways, the last option is by a successor's power of attorney.