Form and procedure

Except in cases where the incorporation is carried out ex officio, the incorporation of the succession and the legal representation to the Registry will require that the successors or legal representatives, respectively, provide the documents that, according to civil or commercial regulations, prove the death and succession of the natural person, the extinction and succession of the legal person or entity lacking legal personality referred to in article 35.4 of Law 58/2003, of December 17, General Tax, or that prove the legal representation of the person lacking capacity to act. Particularly, in the case of succession of legal persons or entities lacking legal personality, the cancellation of the legal person or the extinguished entity lacking legal personality must be accredited in the registry, in all cases of obligatory registration.

They must also complete Annex III of the Resolution of May 18, 2010 of the General Directorate of the State Agency for Tax Administration, which regulates the registration and management of powers of attorney and the registration and management of successions and legal representation of minors and incapacitated persons, for the completion of procedures and actions online before the Tax Agency, where the signature of the successor or the legal representative of the person lacking the capacity to act in accordance with the law must be included.

The incorporation will be carried out ex officio when the succession is noted by the tax administration through a consultation in a registry, is known through any procedure or communication in relation to the application of taxes or has been obtained as a result of the use of the powers of articles 93 and 94 of Law 58/2003, General Tax Law.