Upon the death of any person, we inform you about the legal and tax procedures.

Submission deadlines:

Inheritances must be submitted for self-assessment within a period of six months from the death of the deceased. The prescription of the inheritance takes place after four years and six months from 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 form corresponding to an instance in which the assets are inventoried, along with the will and the death certificate.

Tax Treatment:

Inheritance is taxed by the Inheritance and Donation Tax, this being a tax transferred to the autonomous communities, and the treatment varies greatly depending on the Autonomous Community we are talking about.

Necessary documentation:

1.- Relative to the hereditary title.

• Authentic copy of the will or declaration of intestate heirs.

• death certificate.

• Certificate of last wills.

• Life insurance certificate.

2.- Relative to the subjects:

• DNI.

• Family book.

• Separation/divorce sentence.

3.- Relative to assets:

• Property deed, private purchase contract or simple note from the Property Registry.

• Pharmacy license, taxi.

• Vehicle circulation permit.

• Bank certificate certifying the balance existing on the date of death of the deceased.

In addition, there is other documentation that you must provide depending on your case regarding other assets and cancellations, which we will inform you of specifically in each case.