Refunds to successors of individual taxpayers.
General Details
Denomination
Refunds to successors of individual taxpayers.
Procedure type
Taxation
Subject
Taxes
Purpose
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
job
Applicant: Administration
Place for presentation
Telematic
AEAT offices
Phases of the procedure/service
There are no specific processing phases
Forms
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
Regulations
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)