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A query was raised regarding the obligation to file tax returns in the capacity of a successor. The Directorate General for Taxes (DGT) clarifies that the successors of the deceased must fulfil outstanding Personal Income Tax (IRPF) obligations, although they are not liable for penalties.
Cuestión planteada
Los sucesores del causante quedan obligados a cumplir las obligaciones tributarias pendientes por el IRPF, según el artículo 96.7 de la Ley 35/2006. Estas obligaciones se transmiten a los herederos o legatarios, pero no se transmiten las sanciones ni la obligación del responsable (salvo notificación previa al fallecimiento). El consultante, en su condición de sucesor, debe presentar la declaración, pudiendo actuar como representante legal o voluntario si concurren los supuestos de la LGT.
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