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.
How to request a refund of the deceased person's income
Once the declaration of the deceased person has been submitted with a request for a refund, you must:
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Complete and present a request for refund payment to heirs online (through the “Electronic registration” section, providing the CSV of the declaration) or in an in-person registration (in order to facilitate When processing this request, we recommend that you use Model H-100 ).
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Provide, depending on the amount of the return, the documentation that we indicate:
Amounts less than or equal to 2,000 euros
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death certificate
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complete family book
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certificate from the Registry of last wills
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will (only if it appears in the certificate of last wills)
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If there are several heirs and you want the refund to be paid to one of them:
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written authorization signed by all
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photocopy of everyone's DNI
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bank certificate of ownership of the account in the name of the heirs who will collect the refund
Amounts greater than 2,000 euros
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death certificate
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complete family book
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certificate from the Registry of last wills
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will or, failing that, Notarial Certificate of declaration of Heirs
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proof of having declared the amount of the refund in the Inheritance and Donations tax
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bank certificate of ownership of the account in the name of all the heirs or Power of Attorney in favor of some of them
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