From the death of any person, we inform you about the legal and tax procedures.

Filing Deadlines:

Inheritances must be self-assessed within a period of six months from the death of the deceased. The statute of limitations for inheritance occurs four years and six months after the death of the deceased.

Self-assessment requires the inheritance deed along with the corresponding form; the granting of the inheritance deed may be postponed, but not the self-assessment, for which it will be necessary to attach the corresponding form to a petition inventorying the assets, along with the will and the death certificate.

Tax Treatment:

Inheritance is taxed by the Inheritance and Gift Tax, which is a tax transferred to the autonomous communities, and the treatment varies greatly depending on the Autonomous Community in question.

Required Documentation:

• Death certificates and from the General Registry of Last Will Acts, along with the authorized copy of the will.

• If there is a declaration of intestate heirs, the authorized copy of the deed, or testimony of the judicial act declaring the heirs.

• Details of heirs and spouse (if applicable). D.N.I.

• Property titles of the assets being inherited.

• Property tax receipts for the last year.

• Bank certifications of securities, accounts, investment funds that are the subject of the inheritance, and movement statements from the previous year.

• Debts that may exist and expenses incurred directly due to the death.