What do you need to do when a relative dies?

Question

José Manuel Alburquerque · Accepted Answer

In the first few days you need to obtain the death certificate and arrange the funeral. Once fifteen working days have passed, you apply for the certificate of last wills from the “Registro General de Actos de Última Voluntad” —the Spanish register of wills— and the certificate of insurance policies. The will or, if there is none, the declaration of heirs made before a notary will show who inherits. The inheritance is then accepted and the estate divided. Returns for the “impuesto de sucesiones” —the Spanish inheritance tax— and, if there are properties, for the “plusvalía municipal” —the municipal capital gains tax— must be filed within six months of the death. The first few days The doctor certifies the death and it is registered at the “Registro Civil”, the Civil Register. The funeral director usually takes care of this. The death certificate is free and it is worth asking for several copies. If the deceased had funeral insurance, the insurer takes care of the funeral. It is advisable to notify the bank of the death as soon as possible and in writing. Accounts in the deceased's sole name are frozen, except for certain payments such as the burial, bills or inheritance tax. If the account had another holder who could use it without the deceased's signature, that person can continue to do so, although the deceased's money belongs to the estate. If the deceased was receiving a pension, the “Seguridad Social”, the Spanish social security system, must be informed. Whether or not he or she was receiving one, that is where to apply, if applicable, for a survivor's pension or an orphan's pension. It is best to apply within three months of the death. The entitlement is not lost, but if they are applied for later only the three months before the application are paid. Finding out who inherits Once fifteen working days have passed since the death, two certificates can be requested from the “Ministerio de Justicia”, the Spanish Ministry of Justice: The certificate of last wills, which shows whether he or she made a will and before which notary. The certificate of insurance policies with death cover, which shows whether he or she had life or accident insurance and with which company. If there is a will, a copy is requested from the notary. If there is none, the relatives have to obtain a declaration of heirs before a notary. Accepting, dividing and paying The heirs accept the inheritance and divide the assets among themselves, usually in a deed executed before a notary. If there are debts, the inheritance can be renounced or accepted with the benefit of inventory, which limits what is paid to what is inherited. Within six months of the death, the inheritance tax return and, if there are urban properties, the municipal capital gains tax return must be filed, even if there is nothing to pay. Both time limits can be extended by a further six months if this is requested in time. The extension for inheritance tax is requested within the first five months and means paying interest for the extra time. The properties are then registered in the heirs' names at the “Registro de la Propiedad” —the Land Registry— and the bank releases the money. The following year, the deceased's income tax return must be filed if he or she was required to file one. If he or she died before filing the previous year's return, the heirs must file that one as well. If there are many assets, debts or disagreements between the heirs, it is advisable for a lawyer to handle the estate from the outset.