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

Filing deadlines:

Inheritances must be self-assessed within six months of the deceased's death. The statute of limitations for inheritance expires four years and six months after the deceased's death.

Self-assessment requires the inheritance deed along with the corresponding form; the granting of the inheritance deed can be postponed but not the self-assessment, for which it will be necessary to attach the corresponding form to a petition inventorying the assets, along with the will and the death certificate.

Tax Treatment:

Inheritance is subject to the Inheritance and Gift Tax, which is a tax transferred to the autonomous communities, and the treatment varies greatly depending on the autonomous community in question.

Documentation required:

• Certificates of death and from the General Registry of Last Will Acts, along with an authorized copy of the will.

• If there is a declaration of intestate heirs, an authorized copy of the deed, or testimony of the judicial act declaring the heirs.

• Details of the heirs and spouse (if applicable). D.N.I.

• Property deeds of the inherited assets.

• Property tax receipts (IBI) for the last year.

• Bank statements for securities, accounts, investment funds that are the subject of the inheritance, and transaction extracts from the previous year.

• Any debts that may exist and expenses incurred directly due to the death.