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V5134-16 28 November 2016 · SG de Tributos Criterion in force
IRPF · devolución de oficio

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.

The question raised

Question raised: Refund to the heirs.

The DGT's ruling

Heirs are obliged to fulfill the outstanding tax obligations of the deceased, excluding penalties, pursuant to Article 97.4 of the Personal Income Tax Law (LIRPF). The deceased's Personal Income Tax return must be filed using the form and within the timeframe established by the Minister of Finance. If the tax return results in a refund, the request must be made using Form 100 or its draft confirmation.

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