The 2024-2025 rental campaign is approaching, and it is important to remember that even the people killed during the year 2024 must comply with their tax obligations. This responsibility falls to their heirs, who must ensure that the statement is presented correctly and within the established deadlines.
How do you pay a deceased in a family unit?
According to the Tax Agency, the heirs are obliged to present the deceased’s statement If this obtained income that exceeds the limits established to declare. The declaration must be made in individual mode. In general, if the deceased taxpayer was part of a family unit, other members can opt for individual or joint taxation, not including the deceased’s income.
The only exception is whether the death occurred on December 31, 2024; In that case, all members of the family unit, including the deceased person, can submit a joint statement.
How to make the deceased taxpayer’s statement?
To prepare the deceased’s statement, the heirs must arrange an appointment in the name of the deceased. This procedure can be carried out in person, by telephone or online.
- In person: only heirs can go to make the statement, and must prove their status as heirs and provide the necessary documentation to prepare the deceased’s rent.
- By telephone: the identification of the heir that makes the call, as well as the NIF, name and surname, and the reference number of the deceased person, which must be previously obtained in the RENø service will be requested.
- Online: Heirs can access the deceased’s fiscal data through the electronic headquarters of the Tax Agency, using admitted electronic identification and signature systems, such as the digital certificate or the Cl@VE Pin system. It is important to highlight that the identification systems of the deceased are disabled when their death registered, so their heirs cannot use them to present the income statement.
How to request the return of the income of the deceased person?
Once the declaration with a return request, the heirs must:
- Online: submit a request for return payment to heirs, providing the Declaration CSV, through the “Electronic Registration” section of the electronic headquarters of the Tax Agency.
- In a face-to-face record: it is recommended to use the H-100 model to facilitate the processing of this application.
In addition, it is necessary to provide a series of documents, depending on the amount of the return:
Amounts lower than or equal to 2,000 euros:
- Death certificate.
- Complete family book or electronic registration of the family situation.
- Certificate of the registration of last wills.
- Testament or notarial act of declaration of heirs.
- If there are several heirs and it is desired that the return is paid to one of them: to present an authorization written and signed by odos and a photocopy of everyone’s ID.
- Bank certificate of ownership of the account in the name of the heirs to which the collection of the return or equivalent document has been authorized.
Amounts greater than 2,000 euros:
- Death certificate.
- Complete family book or electronic registration of the family situation.
- Certificate of the registration of last wills.
- Testament or, failing that, notarial act of the declaration of heirs.
- Justifying having declared in the Inheritance and Donations Tax the amount of the return.
- Bank certificate of ownership of the account in the name of the heirs to which the collection of the return or equivalent document has been authorized.
- In the event that there are several heirs and the amount of the return to pay one of them, notarial authorizing him to collect the return.
Deadline for submitting the declaration of a deceased
The deadline for submission of the IRPF statement is the same for all taxpayers, regardless of whether they are alive or died. Therefore, the heirs must ensure the statement within the period established by the Tax Agency to avoid possible sanctions or surcharges.
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