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V1432-22 17 June 2022 · SG de Tributos Criterion in force
IRPF · obligado tributario

Heirs are liable for outstanding Personal Income Tax (IRPF) obligations

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.

The DGT's ruling

The successors of the deceased are obliged to fulfill the outstanding tax obligations for Personal Income Tax (IRPF), pursuant to Article 96.7 of Law 35/2006. These obligations are transferred to the heirs or legatees, but neither penalties nor the liability of the responsible party are transferred (except in the case of prior notification before death). The inquirer, in their capacity as a successor, must file the tax return, being able to act as a legal or voluntary representative if the circumstances provided for in the General Tax Law (LGT) are met.

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