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V3572-20 16 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sucesores

Heirs or representatives of an unaccepted estate must file the deceased's income tax return

A query was raised regarding who is responsible for filing the personal income tax (IRPF) return of a deceased individual. The Directorate General of Taxes (DGT) has ruled that the obligation lies with the heirs or, if the estate has not yet been accepted, with its legal representative.

The question raised

Inquiry is made regarding the procedure for filing the Personal Income Tax (IRPF) return of the deceased father.

The DGT's ruling

The successors of the deceased are obliged to fulfill the outstanding tax obligations of the tax, excluding penalties. If the estate is in a state of yacencia, the fulfillment of these obligations corresponds to the representative of the yacente estate. In the absence of a designated representative, the person who apparently exercises management or direction shall be considered as such.

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