The campaign for the declaration of Income for the year 2020 began last April 7. If some of your closest relatives has passed away and you do not know how to proceed to file personal income tax, we explain everything you need to know.
The income statement of a deceased person must present individually, that is, it cannot be done jointly with the rest of the members of your family unit.
This must be submitted as long as this person has obtained income that exceeds the limits established as mandatory to declare: “The amounts that determine the existence of the obligation to declare, will be applied in full amounts, regardless of the number of days included in the tax period of the deceased, and without proceeding to raise it to the year ”.
The tax obligations of the deceased person pass to the heirs or legatees “Without prejudice to what is established by civil legislation regarding the acquisition of the inheritance”, and these will have a deadline from April 7 until June 30, 2021 to present the declarations of the exercise of the people who have died in the previous year.
How to access the draft
If you are an heir and need to file the income statement of a deceased person, you can access it through different channels. You can arrange a appointment on behalf of the deceased in an office proving your status as heir and providing the necessary documentation to make it and manage the return, in the event that it goes out to return.
You can also order appointment by phone. During the call the identification of the heir, the NIF, name, surname and reference of the deceased person, which can be obtained through the REN0 service.
The electronic certificate and the Cl @ ve PIN will be disabled after death, so these identification systems cannot be used.
Documentation necessary for the return
When the amount of the refund is less than or equal to 2,000 euros It’ll need:
-Model H-100 “Request for payment of return to heirs”
-Certificate of Registration of Last Wills
-Bank certificate of ownership of the account in the name of the heirs and the written and signed authorization with a photocopy of the ID of all the heirs so that the amount of the refund is paid to one of them
As long as when the amount of the refund is more than 2,000 euros all the documentation described above will be needed and, in addition, the Proof of having declared in the Inheritance and Donations Tax the amount of the refund.
#declaration #person #passed