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Refunds to successors of individual taxpayers.

General Details


Refunds to successors of individual taxpayers.

Procedure type





Facilitate the formation of an electronic file with the documentation related to returns to deceased persons that must be collected by their successors (possible requirements, wills, indication of the c/c in which to make the return by the successors, etc.).

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


AEAT offices

Phases of the procedure/service

There are no specific processing phases


Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 5: Proactive


Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Art 39 (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Art 131.4 (BOE 5-septiembre-2007)