Spanish inheritors must file tax returns for deceased relatives

Millions of Spaniards face a complex and often overlooked tax obligation: filing returns for deceased relatives. While the annual tax campaign focuses on the living, the tax authorities, IRPF, and current fiscal legislation require the filing of tax returns for the deceased, handled by their heirs. Although this may seem like an exceptional process, it follows clear rules: there are specific deadlines, requirements, and responsibilities, even if not all are aware of the steps involved.

When are tax returns for deceased relatives mandatory?

The obligation to file a tax return for a deceased individual depends on the same criteria applied to any taxpayer. In other words, only heirs must file a return if the deceased earned sufficient income to trigger the requirement, regardless of the year's duration.

Heirs must include all income generated from January 1 to the date of the deceased's passing in the tax return. They can prepare the return, but if there are multiple heirs, it's recommended that only one handles the task while informing the others. If the result is a debt, the heirs are jointly and severally liable to pay it, with Hacienda.

What income must be included in the return?

All taxable income earned during that period, including salaries, pensions, rents, and financial returns, must be included. Additionally, pending income that had not been declared by the deceased must be incorporated, as long as it corresponds to them and not to the heirs.

From the day after the deceased's passing, income generated by inherited assets, such as rental income or interest, is no longer included in the deceased's return but instead in that of the heirs.

How to file the tax return for a deceased relative?

To proceed, heirs must prove their status, especially when dealing with the tax authorities in person. The return must always be filed individually, even if part of a family unit. Relatives who survive the deceased can file their own joint or individual returns, excluding the deceased's income. The sole exception is if the death occurs on December 31, allowing the deceased to be included in the joint return for that fiscal year.

Declarations for deceased individuals must adhere to the same campaign schedule as all taxpayers. For 2026, the campaign begins on April 8 and ends on June 30.

Submission follows a similar process to any taxpayer, with some key differences. Heirs cannot use the deceased's digital certificate or Cl@ve system, as they become inactive after death. Instead, they must obtain a reference number, usually linked to the previous year's return, to access financial data and file the declaration. This can be done online, in person with an appointment, or through a tax advisor. If the result is a refund, heirs must request payment via a specific procedure.

To claim a refund, heirs submit a request for refund to heirs, typically using the corresponding model (like the H-100), along with documentation proving their status. The tax authorities may require various documents for refund processing, including the death certificate, will, or hereditary declaration, and the deceased's bank details.