From the passing of any person, we inform you about the legal and tax procedures.

Filing Deadlines:

Inheritances must be self-assessed within six months from the death of the deceased. The statute of limitations for inheritance occurs four years and six months after the death of the deceased.

Self-assessment requires the inheritance deed along 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 a petition inventorying the assets, along with the will and the death certificate.

Tax Treatment:

Inheritance is taxed by the Inheritance and Gift Tax, which is a tax transferred to the autonomous communities, and the treatment varies greatly depending on the autonomous community in question.

Documentation Required:

• Death certificates and from the General Registry of Acts of Last Will, along with the authorized copy of the will.

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

• Details of the heirs and spouse (if applicable). D.N.I. (National Identity Document).

• Proof of ownership of the assets subject to inheritance.

• Receipts of the IBI (Property Tax) for the last year.

• Bank certifications for securities, accounts, investment funds that are subject to inheritance, and transaction statements from the previous year.

• Any debts that may exist and expenses incurred directly due to the death.