Registration of inheritances and legal representations of minors and disabled persons

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

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

job

Applicant: Citizen - Company

Place for presentation

Telematics. The Tax Agency's E-Office

Documentation

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

Phases of the procedure/service

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

Procedure: The official in charge of processing will check the content of the documents. If any defects or omissions are noted, the interested party will be notified 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

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing