From the death of any person, we inform you about legal and tax procedures.

Submission deadlines:

Inheritances must be submitted for self-assessment within a period of six months from the death of the deceased. The prescription of the inheritance takes place four years and six months after the death of the deceased.

The self-assessment requires the deed of inheritance together with the corresponding form; The granting of the deed of inheritance can be postponed but not the self-assessment for which it will be necessary to attach the corresponding form to an instance in which the assets are inventoried, together with the will and the death certificate.

Tax treatment:

The inheritance is taxed by the Inheritance and Donations Tax, this being a tax transferred to the autonomous communities, and the treatment varies greatly depending on the Autonomous Community we are talking about.

Necessary documentation:

1.- Related to the hereditary title.

  • Authentic copy of the will.

  • death certificate.

  • Certificate of last will.

  • Certificate of declaration of heirs.

2.- Regarding the subjects:

  • ID.

  • Family Book.

  • Judgment of separation / divorce.

  • Marriage contract.

  • Certificate of concordance of names.

  • Deed emancipation.

  • Appointment of judicial defender.

  • Appointment of guardian/curator.

  • Judicial authorization to waive rights (minor/incapacitated).

  • Deed of empowerment.

3.- Regarding the farms:

  • Estate deed.

  • Private purchase contract.

  • Registration certification.

  • Simple record note.

  • Mortgage deed.

  • Deeds of rectification/modification.

  • Tenant name.

  • community of owners statutes.

  • Value of each of the assets.

  • Authorization of the government delegation.

  • Certificate of the community of owners on the absence of debts.

  • Paid receipt of the I.B.I.

  • property cadastral certificate.

  • Sales authorization certificate.

  • Certificate of maximum sale price.

  • City hall segregation license.

  • Plan of the farm.

  • Plan of the farm with detail of the grouping.

  • Project.

  • Application for works permits.

  • Works insurance.

  • Work license.

  • Demolition license.

  • End of work certificate.

  • Architect certifies that it is in accordance with the description of the deed.

In addition, there is other documentation that you must provide, depending on your case, related to other assets and cancellations.