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Practical manual for Income Tax 2024. Volume 1

Special case: Request for refund in the case of taxpayers who died during 2024

In the case of taxpayers who died during 2024 , the IRPF will accrue on the date of death and the tax period will be less than the calendar year.

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

In this case, it is the deceased's successors who are obliged to comply with the outstanding tax obligations for the IRPF , excluding penalties, in accordance with article 39.1 of the LGT .

In relation to the LGT see Law 58/2003, of December 17, General Tax.

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.

Now, if the result of said declaration is to be returned, in order for said refund to be made to the successors, in accordance with article 107.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes approved by Royal Decree 1065/2007, of July 27, the proportion that corresponds to each one must be accredited in accordance with the provisions of the specific legislation , for the purposes of proceeding to the recognition of the right and the payment or compensation of the refund, except when it is a question of duly identified vacant inheritances, in which case the refund will be recognized and paid to the vacant inheritance.

To process the request for a refund and obtain payment, the State Tax Administration Agency makes available to heirs a voluntary form whose sole purpose is to facilitate the provision of the information and documentation considered necessary to process the request for a refund of personal income tax for a deceased person. This optional form is the model H-100 form ("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 .

The following documentation must be provided with the application:

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

    • Death certificate.
    • Complete Family Book or Electronic Record Accrediting Family Situation.
    • Certificate of Registration of Last Wills.
    • Will (only if included in the certificate of last wishes) or Notarial Deed of Declaration of Heirs.
    • In the event that there are several heirs and you wish the refund amount to be paid 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 heir(s), if applicable, who have been authorized to collect the refund, or equivalent document.

  • For amounts over 2,000 euros:

    • Death certificate.
    • Complete Family Book or Electronic Record Accrediting Family Situation.
    • Certificate of Registration of Last Wills.
    • Will (only if included in the certificate of last wishes) or Notarial Deed of Declaration of Heirs.
    • Proof of having declared the amount of the refund in the Inheritance and Gift Tax.
    • Bank certificate of ownership of the account in the name of the heir or heirs, if applicable, who have been authorized to collect the refund or equivalent document .
    • If there are several heirs and you want the refund to go to one of them, you must have a Power of Attorney authorizing them to collect the refund.