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V5134-16 ·28 November 2016 ·consulta-vinculante Medium impact
FISCAL

Heirs can apply for refund of IRPF due to deceased parent

The DGT confirms that heirs are responsible for the deceased's outstanding tax obligations.

In 6 key points

How it affects those involved

Heirs must settle the deceased's tax liabilities before claiming any refund.

Lifecycle

2016-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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