Deceased taxpayers
If you are the deceased person's successor, we would like to inform you about aspects related to his or her tax return.
What amounts determine the obligation to declare?
The heirs of the deceased person must file a tax return when the deceased has earned income that exceeds the limits established in the obligation to file.
The amounts that determine the obligation to declare will be applied in their full amounts, regardless of the number of days that comprise the tax period of the deceased, and without having to increase them to one year.