Collection procedure with respect to heirs.

Denomination

Collection procedure with respect to heirs.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at continuing the collection procedure with the heirs or, where applicable, the legatees, in the event of the individual's death; with the partners, participants or co-owners, on confirming the cancellation of the legal status of the company or organisation and with the recipients of the goods and rights in the case of dissolution or liquidation of a foundation.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

Start: Ex officio intervention by the local office. Upon the death of any of the parties liable for payment of the tax debt, the collection procedure shall continue with their heirs and, where applicable, legatees, without further formality than the confirmation of their death and notification to the heirs, requesting payment of the tax debt and pending costs of the originator.

Procedure and conclusion: When the heir alleges having exercised the right to deliberate, the collection procedure shall be suspended until the deadline granted for such purpose has expired, during which the heir may request a list of the originator's pending tax debts from the Tax Agency, for merely informative purposes. While the inheritance remains in abeyance, the pending tax debt collection procedure may continue against the heir's assets and rights, for which purpose the actions of the administrator or representative shall be understood. Likewise, upon dissolution and liquidation of a company or organisation, the collection procedure shall continue with its partners, participants or co-owners, on confirming the cancellation of its legal status. Likewise, upon dissolution and liquidation of a foundation, the collection procedure shall continue with the recipients of its assets and rights. The Tax Agency may approach any of the partners, participants, co-owners or recipients or against all of these simultaneously or successively, to request payment of the tax debt and pending costs.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing