Refunds to successors of individual taxpayers.

General Data


Refunds to successors of individual taxpayers.

Type of procedure





Facilitating the creation of an electronic file with the documentation relating to refunds to deceased taxpayers, to be received by their successors (possible requirements, wills, indication in the account that refunds should go to successors, etc).

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • Tax Agency offices.

Procedure/service stages

  • There are no specific procedure stages.

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 5: Proactive


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Art 39 (BOE 18-diciembre-2003)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Art 131.4 (BOE 5-septiembre-2007)