The death of a taxpayer obliges his successors to present the declaration and allows both requesting a refund and facing the tax debts accumulated in the fiscal year or in previous fiscal years.
The increase in deaths of people from the coronavirus has triggered inquiries from heirs to tax advisers on how to declare Income Tax (IRPF) and the obligations to pay or collect amounts to be returned in the year.
Benefit exemption
Death benefits are, in general, work income subject to personal income tax, however, the regulations consider exempt “the benefits received for burial or burial, with the limit of the total amount of the expenses incurred”.
It must be taken into account that, for the purposes of the statement, the following are considered, for the purposes of the declaration, as income obtained in a notoriously irregular manner over time: with a 30% reduction, death benefits, and expenses for burial or burial that exceed the declared limit. exempt, such as those paid by orphan schools and similar institutions, companies and public entities.
In the insurance contract that combines the contingency of survival with those of death and the capital received corresponds to the contingency of survival, the part of the premiums paid that corresponds to the capital at risk due to death may be deducted, provided that, during the entire term of the contract, the capital at risk is equal to or less than 5% of the mathematical provision.
obligated heirs
Taxpayers who died in 2021 are required as long as they have obtained income and exceed the limits established in the obligation to declare.
The amounts that determine the existence of the obligation to declare, are applied in their full amounts, regardless of the number of days that comprise the tax period of the deceased, and without their being increased to one year.
The number of deaths in Spain is around 430,000 per year (493,776 deaths in 2020, the last year with published official data), according to data from the National Institute of Statistics (INE), which gives an idea of the importance that this issue has for families. .
It is the successors of the deceased, the heirs, who are obliged to comply with the pending tax obligations by personal income tax, but excluding the sanctions that may have been imposed by the tax administration.
The heirs must present the declaration of the deceased in the individual modality and integrate the income obtained up to the moment of his death, making the payment of the resulting debt.
In the event of a result to be returned, in order to process the return, the supporting documentation must be provided by the successors of the deceased, through face-to-face or electronic registration.
Fiscal year less than a year
The deadline for submitting declarations with a period of less than a calendar year is the same as for the rest of the declarations. In the case of taxpayers who died during 2021, in the IRPF the rights are generated on the date of death and the tax period, therefore it is less than the calendar year.
The tax period is less than the calendar year is when the death of the taxpayer occurs on a day other than December 31, then the tax period ends and the tax accrues at that time.
Joint declaration
In the event of a deceased member of a family unit, the remaining members of the same may opt for joint taxation, but without including the income of the deceased. The declaration of the former must be presented exclusively in the individual modality.
Aeat help services
The heirs can use all the help services that the Aeat makes available to the taxpayers to make the declaration, but with the peculiarities related to the identification systems and the justification of the condition of heirs.
Thus, for example, they can request an hour to make the statement at the Aeat offices. The appointment will be made in the name of the deceased person.
Only the heirs can go to the offices to prepare the declaration, having to prove their status as heirs and providing the necessary documentation to prepare the Income of the deceased and, where appropriate, manage the return, if this were the result of this.
In the case of declaration through the telephone help system, the appointment is made in the name of the deceased person. In the call, the identification of the heir making the call is requested, as well as the NIF, name and surname and the reference of the deceased person, which must be previously obtained from the RENØ service. In this service, the 2020 Income of the deceased will be prepared or modified and, where appropriate, will be presented.
ID lock
The heirs of a deceased person cannot use the electronic certificate or Cl@ve PIN of the deceased to identify him and thus comply with his tax obligations, since these are blocked with the death of the taxpayer. What they can use is the RENØ service, with the same data that is required of other taxpayers to obtain the tax data of the deceased with box 505 of the 2020 Income of the deceased.
On the other hand, if the deceased had not presented their 2020 Income and, therefore, did not have box 505, the IBAN of a bank account owned by the deceased will be requested.
debts of the deceased
Article 39 of the General Tax Law (LGT) establishes that, upon the death of the taxpayer, pending tax obligations are transmitted to the heirs, without prejudice to what is established by civil legislation regarding the acquisition of inheritance.
The same article specifies below that in no case are sanctions transmitted. Nor is the obligation of the person responsible transmitted unless the liability derivation agreement had been notified before the death.
Consequently, and except for this exception provided for in the Law, the debts of the deceased are transmitted in the same situation in which they were at the time of the death of the person obligated to pay them, and this is regulated in article 177 of the LGT, which states that After the death of anyone obligated to pay the tax debt, the collection procedure continues with their heirs and, where appropriate, legatees, with no other requirements than the proof of the death of the former and the notification to the successors, with the requirement of payment of the tax debt and the pending costs of the deceased.
return to spouse
A very important fact that the heirs must take into account is that 50% of the income tax refund of the deceased person corresponds to the surviving spouse in the event that they are married people who maintained the community property regime.
In a binding consultation published by the General Directorate of Taxes of the Ministry of Finance (V0223-15), on January 21, 2015, it is explained that it corresponds to excess payments on account of taxpayers – withholdings and payments on account or installment payments – on the total net amount of said tax.
In other words, the amount to be refunded is a part of the income obtained by the taxpayers in the tax period that was deposited in the Treasury and that must be refunded after having deposited an amount greater than the liquid amount of the tax.
Article 1,347 of the Civil Code (CC) regulates that the amount of the income tax refund that corresponds to either of the spouses in the community property regime is a credit right that has a community property, since either it has its origin in the work or industry of either of the spouses, or derives from fruits, income or interest produced by private or community assets.
Estimates Tributes that in any of the cases, it is community property according to the Civil Code; and this, regardless of whether the spouses have filed a joint or individual return.
Therefore, when constituting the income tax refund of the deceased spouse, a credit right of a marital nature, the surviving spouse is entitled to collect 50% of it.
Fractionation of debts
The income pending imputation must be included in the tax base of the last tax period that must be declared by personal income tax. For this reason, the successors of the deceased or the taxpayer may request the fractionation of the part of the tax debt that corresponds to said income.
Fractioning is governed by the rules set forth in the General Collection Regulations, but taking into account that requests must be made within the regulatory declaration period.
The applicant must offer a guarantee in the form of a joint and several guarantee from a credit institution or mutual guarantee company or surety insurance certificate.
individual modality
As we have already seen, the heirs must present the declaration of the deceased in the individual modality and include the income obtained up to the moment of his death, making, where appropriate, the payment of the resulting debt.
However, if the result of said declaration is to be returned, in order to process the return and obtain payment, the successors of the deceased must complete the H-100 form (Request for payment of return to heirs), available at the Electronic Office of the Aeat, at the electronic address https://www.agenciatributaria.gob.es. In this way, it must be accessed through the route: All procedures/ Taxes and fees/ Others/ Returns to successors of natural persons. Together with the application, they will be required to provide certain documentation.
Necessary documentation
Thus, for amounts less than or equal to 2,000 euros, it is necessary to provide a death certificate; complete family book; certificate of the Registry of Last Wills; and testament, if it appears in the certificate of last will.
In the event that there are several heirs and you want the amount of the return to be paid to one of them, it will be necessary to present a written and signed authorization with a photocopy of the DNI of each and every one of them. And, finally, you must provide the bank certificate of ownership of the account in the name of the people who are going to collect the income tax return.
When amounts exceed 2,000 euros, in addition to this documentation, it is mandatory to include in the documentation the proof of having declared the amount of the income tax refund in the Inheritance and Donations Tax.
In the event that there are several heirs and that the payment method chosen is the transfer, the bank certificate of ownership of the account in the name of all the heirs or, where appropriate, a power of attorney in their favour, is required.
No obligation to declare
A much more numerous case than that of the successors of deceased persons is that of taxpayers without the obligation to declare, but who want to recover returns pending collection from the Tax Agency corresponding to the 2020 financial year. …
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