Refunds to successors of individual taxpayers.
General Details
Name
Refunds to successors of individual taxpayers.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the formation of an electronic file with the documentation relating to the refunds to deceased persons who must receive 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 on the procedure
Starting method
Trade
Applicant: Administration
Place for presentation
Telematic
Offices of the Tax Agency
Process/service phases
There are no specific processing phases
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 5: Proactive
Regulations
Basic Regulations
-
Act 58/2003 of 17 December,
on Tax General. Art. 39 (BOE 18-diciembre-2003)
-
Royal Decree 1065/2007, of 27 July,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Art. 131,4 (BOE 5-septiembre-2007)