From the death of any person, we inform you about the legal and tax formalities.

Filing deadlines:

Inheritances must be submitted for self-assessment within six months of the death of the deceased. The inheritance is time-barred four years and six months after the death of the deceased.

The self-assessment requires the inheritance deed together with the corresponding form; the granting of the inheritance deed can be postponed but not the self-assessment for which it will be necessary to attach the corresponding form to an application in which the assets are inventoried, together with the will and the death certificate.

Tax treatment:

The inheritance is taxed by the Inheritance and Donations Tax, this being a tax transferred to the autonomous communities, and the treatment varies depending on the Autonomous Community we are talking about.

Necessary documentation:

• Certificates of death and from the General Register of Last Wills and Testaments, together with an authorised copy of the will.

• If there is a declaration of intestate heirs, the authorised copy of the deed, or testimony of the judicial act of declaration of heirs.

• Details of the heirs and spouse (if applicable). NATIONAL IDENTITY CARD.

• Title deeds of the property being inherited.

• IBI receipts for the last year.

• Bank certificates of securities, accounts, investment funds that are the object of the inheritance and statements of movements of the previous year.

• Any debts and expenses incurred directly as a result of the death.