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 of 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.

Required Documentation:

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

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

• Details of heirs and spouse (if applicable). D.N.I.

• Property titles of the assets subject to inheritance.

• Receipts of IBI for the last year.

• Bank certifications of securities, accounts, investment funds that are the subject of the inheritance and statements of transactions from the previous year.

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