Dying does not exempt you from complying with the Tax Agency. In the 2023 income tax return, the treasury even pursues the deceased if in the last year they met the requirements that require making the declaration. Others have to take care of the process, and along the way several doubts may arise.
For those taxpayers who died in 2023, the tax obligations are the same as for other taxpayers. “The heirs of the deceased person must submit a declaration when the deceased has obtained income and exceeds the limits established in the obligation to declare,” details the Tax Agency on its portal.
In this way, if the deceased was an employee or pensioner and obtained income from a single payer exceeding 22,000 euros per year, the declaration will have to be made. Or if he collected amounts exceeding 15,000 euros from several payers and between the second and subsequent payers the amount exceeded 1,500 euros. If he was self-employed he is obliged to declare regardless of his income.
If you have other income or certain investments, you can review the cases that require you to declare on the Tax Agency website.
Again, the deadlines for submitting the declaration are the same as for the rest of the taxpayers. They have the same calendar: the income campaign started on April 3 and will last until July 1. Through this medium, you can request prior appointments to be attended by telephone or at the offices of the Tax Agency and its collaborating entities.
“Regardless of the day of the year on which the death occurred, the heirs must submit the personal income tax return within the declaration deadlines set for each year,” details the Tax Agency. Submitting the declaration after the deadline, beyond July 1, would incur sanctions.
The heirs of the deceased can use the help services. In the case of making an appointment, whether for telephone or in-person care, “it will be made in the name of the deceased person.” At the telephone appointment, the heir will be asked to identify themselves and the NIF, name and reference number of the deceased person, with the REN0 service.
Only heirs can attend the in-person appointment, providing the necessary documentation to identify themselves as such and to prepare the declaration.
The income of a deceased person is presented individually. If the deceased is a member of a family unit, the rest of the members “may choose to make their declaration individually or jointly, but without including the deceased’s income,” specifies the Tax Agency. There is a case in which this changes: if the death was on December 31, “all members of the family unit, including the deceased person, may file a joint return.”
In the event that the declaration is returned in favor of the deceased taxpayer, one more procedure must be completed. Complete and submit a request for refund payment to heirs online or in person, with form H-100. Likewise, depending on the amount, more or less data will have to be given. The necessary documents – such as a will, supporting documents or bank certificates – can be consulted on the Tax Agency website.
