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A query is made as to whether the heirs of a deceased usufructuary may rectify a Wealth Tax self-assessment in which real estate was erroneously declared as full ownership. The DGT responds that they may indeed initiate the rectification and refund procedure.
Question posed: Following the death of the usufructuary, the appropriateness of requesting the rectification of the self-assessment and initiating the refund of undue payments.
If an error exists in the Wealth Tax self-assessment, the heirs of the deceased usufructuary are entitled to request its rectification. The procedure allows for the request of a refund of undue payments provided that the requirements of the tax management regulations are met. The request must be submitted before the Administration performs the final assessment or before the right prescribes.
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