Deceased taxpayers

How to request a refund of the deceased person's income

Once the declaration of the deceased person with a refund request has been submitted, you must:

• Complete and submit a request for payment of refund to heirs online (through the “Electronic Registry” section by providing the CSV of the declaration) or in a personal registry (in order to facilitate the processing of this request, we recommend that you use the Form H-100 ).

• Provide, depending on the amount of the refund, the documentation that we indicate:

  Amounts less than or equal to 2,000 euros

  • death certificate

  • family book or electronic record proving family status

  • Certificate of the Register of Last Wills

  • will or notarial deed of declaration of heirs

  • If there are several heirs and you want the refund to be paid to one of them:

    • Written authorization signed by all

    • photocopy of the DNI of all

  • Bank certificate of ownership of the account in the name of the heirs who have been authorized to collect the refund or equivalent document

  Amounts over 2,000 euros

  • death certificate

  • complete family book or electronic record proving family status

  • Certificate of the Register of Last Wills

  • will or, failing that, 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 heirs who have been authorized to collect the refund or equivalent document

  • In case there are several heirs and you want the refund amount to be paid to one of them, a power of attorney authorizing them to collect the refund.