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Registration of inheritances and legal representations of minors and disabled persons

General Details

Denomination

Registration of inheritances and legal representations of minors and disabled persons

Procedure type

Records and censuses

Subject

Taxes

Purpose

Registration and management of the succession, in the terms referred to in articles 39 and 40 of Law 58/2003, of December 17, General Tax, of deceased natural persons and legal persons or entities lacking legal personality to which referred to in article 35.4 of Law 58/2003, of December 17, General Tax, extinguished. It also applies to the registration and management of the legal representation of those people who lack the capacity to act in accordance with the law.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

job

Applicant: Citizen - Company

Place for presentation

Telematics. The Tax Agency's E-Office

Documentation

Those that, according to civil or commercial regulations, certify the extinction and succession of the legal person or entity lacking legal personality referred to in article 35.4 of the General Tax Law.

Particularly, in the case of succession of legal persons or entities lacking legal personality, the cancellation of the legal person or the extinguished entity lacking legal personality must be accredited in the registry, in all cases of obligatory registration.

Those that, according to civil regulations, prove the death and succession of the natural person or that prove the legal representation of the person lacking the capacity to act.

Phases of the procedure/service

Start: If ex officio registration is not appropriate, the successors or legal representatives will provide the civil or commercial documents, either electronically or in person, that prove the death, succession, termination or legal representation, as appropriate.

Procedure: The official in charge of processing will check the content of the documents. If it notices defects or omissions, it will notify the interested party so that they can be corrected within a period of 10 days.

Conclusion: high if applicable.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Resolución de 18 de mayo de 2010, de la Dirección General de la Agencia Estatal de Administración Tributaria,

en relación con el registro y gestión de apoderamientos y el registro y gestión de las sucesiones y de las representaciones legales de menores e incapacitados para la realización de trámites y actuaciones por Internet ante la Agencia Tributaria (BOE 21-mayo-2010)..