• English
  • Español

How can I file on behalf of a deceased taxpayer?

Taxpayer

In the case of taxpayers deceased

 

the tax will be accrued up to the date of death and the tax period will be less than the calendar year.

In the event of death of a family unit member, the remaining members can opt to file taxes jointly without including the income of the deceased party.

The deceased party's tax return should be filed individually.

In the event that the tax return result is a refund, to process the refund the deceased party's successors must provide the following documentation:

 

* For amounts equal to or below €2,000:

 

o Death certificate.

o Full Family records book.

o Certificate from the Register of Last Wills and Testaments.

o Copy of the Will (only if included in the certificate of final wills and testaments).

o If there are several heirs and the refund is to be paid to just one of them, written and signed authorisation will be required from each of the heirs, and a photocopy of their ID card.

o Bank certificate stating as accountholders the persons designated to receive the refund.

 

* For amounts of over €2,000:

 

o Death certificate.

o Family records book.

o Certificate from the Register of Last Wills and Testaments.

o Copy of the Will or Deed of Declaration of Heirs.

o Proof of that the refund amount has been declared in the tax return for Inheritance and Donations Tax.

o In the case of multiple heirs and if the payment method chosen is bank transfer, bank certificates naming all the heirs as accountholders or, if applicable, a Notarised Authorisation for one/multiple heirs.

The successors of the deceased should fill in form H-100 ("Application for refund to successor"), available on the e-Office https://www.agenciatributaria.gob.es , as follows: "All procedures/Taxes and rates/Other/Refunds to successors of individuals/Information and Help/General information".

 

Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.

Related news