PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Collection procedure with respect to heirs.

Procedure aimed at continuing the collection procedure with the heirs or, where applicable, the legatees, in the event of the individual's death; with the partners, participants or co-owners, on confirming the cancellation of the legal status of the company or organisation and with the recipients of the goods and rights in the case of dissolution or liquidation of a foundation.