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Practical manual for Income Tax 2020.

Special case: refund request in the case of taxpayers who died during 2020

In the case of taxpayers who died during 2020, the IRPF will be accrued on the date of death and the tax period will be less than a calendar year.

See Chapter 2 of this Manual, section " Accrual and tax period ".

In this case, it is the successors of the deceased who are obliged to comply with the outstanding tax obligations for the IRPF , excluding penalties, in accordance with article 39.1 of Law 58/2003, of December 17, General Tax Law.

To do so, they must submit the deceased's individual tax return and include the income obtained up to the time of his death, making, where appropriate, payment of the resulting debt.

However, if the result of said declaration is a refund, to process the refund and obtain payment, the deceased's heirs must complete the form model H-100 ("Request for refund payment to heirs"), available at the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing through the route: "All procedures/Taxes and fees/Others/Refunds to successors of natural persons."

The following documentation must be provided with the application:

  • For amounts less than or equal to 2,000 euros:

    • Death certificate.
    • Complete Family Book.
    • Certificate of Registration of Last Wills.
    • Will (only if it appears in the certificate of last wills).
    • In the event that there are several heirs and it is desired that the amount of the refund
    • be subscribed to one of them, written and signed authorization with a photocopy of the DNI of
    • all of them.
    • Bank certificate of account ownership in the name of the persons who are going to collect the payment
    • return.

  • For amounts over 2,000 euros:

    • Death certificate.
    • Complete Family Book.
    • Certificate of Registration of Last Wills.
    • Will (only if it appears in the certificate of last wills).
    • Proof of having declared the amount of the refund in the Inheritance and Gift Tax.
    • In the event that there are several heirs and the chosen payment method is a transfer, a bank certificate of account ownership in the name of all the heirs or, where appropriate, a Power of Attorney in favor of one or more of them.