Who files a deceased person's income tax return?
His or her heirs. If the deceased was required to file a return, they must file the return for the year of death, which runs from 1 January to the date of death, during the following year's filing period. If he or she died before filing the previous year's return, that one too. Any tax owed is a debt of the estate and any refund due forms part of it.
Alburquerque Abogados
José Manuel AlburquerqueWhat has to be filed
- The return for the year of death, covering what he or she earned up to that day. It is filed during the usual filing period, from April to June of the following year.
- The return for the previous year, if he or she died before filing it. It goes in the April to June filing period of the year of death.
- The deceased's return is filed separately, even if the couple filed jointly, unless he or she died on 31 December.
- If the deceased was not required to file, it is not necessary, although it may be worthwhile if a refund is due.
Who and how
- Any of the heirs can file it, online or by booking an appointment in the deceased's name. At the tax office, proof of being an heir is required.
- The deceased's “Cl@ve”, the Spanish government's online identification system, no longer works. To file online you need his or her reference number, which is obtained with a figure from the previous year's return or the number of one of his or her accounts.
- If they file it late of their own accord, they pay a surcharge. If they wait for the tax authorities to demand it, they pay interest and there may be a penalty. Penalties the deceased already had are not inherited.
Tax owed or refund due
- If tax is owed, it is paid out of the estate's money and counts as a debt when calculating the “impuesto de sucesiones”, the Spanish inheritance tax. If the estate is not enough, the heir who accepted it pays out of his or her own money, unless he or she accepted it with the benefit of inventory.
- If a refund is due, it forms part of the estate. It must be claimed using form H-100 and, if it exceeds 2.000 euros, it must first be declared for inheritance tax.
This answer is provided for educational purposes and offers initial guidance on the question raised. Every matter has its own circumstances and nuances that require individual assessment. For that reason, before taking decisions with significant consequences, it is advisable to consult a professional and not to rely solely on this information. Personalised advice makes it possible to apply these explanations to the specific case and to assess the options available with greater certainty.