Registration of inheritances and legal representations of minors and disabled persons
General Details
Denomination
Registration of inheritances and legal representations of minors and disabled persons
Procedure type
Records and censuses
Subject
Taxes
Purpose
Registration and management of the succession, in the terms referred to in articles 39 and 40 of Law 58/2003, of December 17, General Tax Law, of deceased natural persons and legal persons or entities lacking legal personality referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, extinguished. It also applies to the registration and management of legal representation of those persons who lack the capacity to act in accordance with the law.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
job
Applicant: Citizen - Company
Place for presentation
Telematics. The Tax Agency's E-Office
Documentation
Those who, according to civil regulations, prove the death and succession of a natural person or prove the legal representation of a person lacking legal capacity.
Those who, according to civil or commercial regulations, prove the extinction and succession of the legal person or entity lacking legal personality referred to in article 35.4 of the General Tax Law.
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.
Phases of the procedure/service
Start: If official registration is not required, the successors or legal representatives will provide the civil or commercial documents, either electronically or in person, that prove the death, succession, extinction or legal representation, as appropriate.
Procedure: The official in charge of processing will check the content of the documents. If any defects or omissions are noted, the interested party will be notified so that they can be corrected within a period of 10 days.
Conclusion: high if applicable.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Resolution of May 18, 2010, of the General Directorate of the State Tax Administration Agency,in relation to the registration and management of powers of attorney and the registration and management of inheritances and legal representations of minors and incapacitated persons for carrying out procedures and actions online before the Tax Agency (BOE May 21, 2010).