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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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How to request a refund of the deceased person's income

Once the declaration of the deceased person with a refund request has been submitted, you must:

  • Complete and submit a request for payment of refund to heirs online (through the “Electronic Registry” section by providing the CSV of the declaration) or in a personal registry (in order to facilitate the processing of this request, we recommend that you use the Form H-100 ).

  • Provide, depending on the amount of the refund, the documentation that we indicate:

    Amounts less than or equal to 2,000 euros

    • Death certificate.

    • Family book or electronic record proving family status.

    • Certificate from the Registry of Last Wills.

    • Will (only if it appears in the certificate of last will and testament) or notarial deed of declaration of heirs.

    • If there is only one heir, a bank certificate of ownership of an account in their name.

    • If there are several heirs and it is desired that the refund be paid to one of them: written and signed authorization with a photocopy of the ID of all of them, and a bank certificate of ownership of an account in their name.

    • If there are several heirs and it is desired that the refund amount be paid to all of them, a bank certificate of ownership of the bank account in the name of all of them is required.

    Amounts over 2,000 euros

    • Death certificate.

    • Complete family book or electronic record proving the family situation.

    • Certificate from the Registry of Last Wills.

    • Will (only if it appears in the certificate of last will and testament) or notarial deed of declaration of heirs.

    • Proof of having declared the amount of the refund in the Inheritance and Gift Tax.

    • If there is only one heir, a bank certificate of ownership of an account in their name.

    • If there are several heirs and it is desired that the refund be paid to one of them: power of attorney authorizing him to collect the refund and bank certificate of ownership of an account in his name.

    • If there are several heirs and it is desired that the refund amount be paid to all of them, a bank certificate of ownership of the bank account in the name of all of them is required.