Heirs are not required to file Personal Income Tax or Wealth Tax returns if limits are not exceeded

Following the death of a person, successors assume the pending tax obligations of the deceased. One of the most frequent questions is whether the existence of an inheritance automatically obliges one to file the tax returns that corresponded to the deceased during the current fiscal year.

What the DGT has resolved

The Dirección General de Tributos (DGT) has clarified the scope of tax obligations in the context of succession. Regarding Wealth Tax, since this tax accrues on December 31, if the person dies before that date, there is no obligation to file a return if the accrual requirements are not met.

In relation to Personal Income Tax (IRPF), the regulations establish that heirs must fulfill the pending obligations of the deceased. However, this does not imply mandatory filing in all cases. If the only income received by the deceased during the fiscal year was, for example, a widow's pension and this does not exceed the legal limit of 22,000 euros per year, the obligation to file an income tax return does not arise.

What it means for you

If you are in the position of an heir, the responsibility to manage the deceased's taxes is not absolute, but rather conditioned by the taxable events occurring during the year of death. Compliance with these obligations depends strictly on two factors:

• Accumulated wealth: If the deceased is no longer present as of December 31, the wealth tax does not accrue in the same way.
• Volume of income: If the deceased's income (such as pensions or rents) remains below the minimums established in Law 35/2006, filing IRPF is not mandatory.

What should be done

It is necessary to verify the wealth situation and the income received by the deceased from January 1 until the date of death. Determining whether the thresholds of Law 19/1991 and Law 35/2006 have been exceeded is fundamental to avoid errors in inheritance management. It is recommended to assess each particular situation to confirm whether there are debts or pending returns that must be managed by the successors.