5.91. Renouncing inheritance

Description of the activity

Management and obtaining of information from taxpayers, whether they are natural persons or legal entities who have renounced the inheritance that may correspond to them in the terms established by the Civil Code in its Book III, Title III, Chapter V, Section IV “On the acceptance and repudiation of the inheritance”. To do this, census data is processed, including historical data. .

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Taxpayers and Obligors
Any Spanish or foreigner with DNI, NIE (DGP) or NIF (AEAT)

Details

DNI/NIF, Name and Surname of the person renouncing the inheritance, and where applicable, spouse or ex-spouse, and of the person who caused the inheritance.
Status of sole successor.
Public document in which the inheritance is renounced.

Treatments

Collection
Record
Storage
Structuring
Modification
Update
Copy
Analysis　
Enquiry　
Extraction　
Promotion　
Interconnection　
Limitation　
Suppression 　
Destruction　
Other

Recipients

Bodies of the Administration responsible for the application of the state tax system.

International transfers

Not foreseen

Profiling

Based on the actions entrusted to the AEAT for the exercise of its functions, the data of the activities may be processed for analysis and data mining.

Technical/organizational measures

All data processed has been evaluated through a risk analysis, obtaining the list of technical and organizational measures to be applied.

These measures have been applied in accordance with the approved adaptation plan.

More information

The file constitutes the repository of those who renounce inheritances that may have corresponded to them, whether they are natural or legal persons, in accordance with the provisions of the Civil Code, as well as the status and history. It also includes a list of the individuals responsible for those inheritances that are renounced. This file is accessed by different functional areas of the Tax Agency to select those NIFs that may be excluded in the scope of checks and investigations, as well as from the issuance of communications or notifications in the verification and investigation procedures, due to the fact of having repudiated the inheritance.