Since the death of any person, we inform you about the legal and tax procedures.

Filing Deadlines:

Inheritance self-assessment must be submitted within six months from the date of the decedent’s death. The inheritance prescription period occurs four years and six months after the death of the decedent.

The self-assessment requires the deed of inheritance along with the corresponding form. The granting of the deed of inheritance can be postponed, but not the self-assessment. For the self-assessment, it is necessary to attach the corresponding form to an application listing the assets, along with the will and the death certificate.

Tax Treatment:

The inheritance is subject to the Inheritance and Donations Tax, a tax that is transferred to the autonomous communities, with different treatment depending on the specific autonomous community.

Required Documentation:

• Death certificates and the General Register of Last Wills certificate, along with an authorized copy of the will.

• If there is an intestate heir declaration, an authorized copy of the deed or testimony of the judicial act declaring the heirs.

• Information on the heirs and spouse (if applicable). D.N.I. (ID).

• Property titles for the assets subject to inheritance.

• Last year's IBI receipts.

• Bank certifications of securities, accounts, investment funds that are part of the inheritance, and account statements for the previous year.

• Any debts and expenses incurred directly due to the death.