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Administrative Procedures
General Information
- Name
-
Refunds to successors of individual taxpayers.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 201480
- Description
-
Facilitating the creation of an electronic file with the documentation relating to refunds to deceased taxpayers, to be received by their successors (possible requirements, wills, indication in the account that refunds should go to successors, etc).
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Deadline for resolution
-
In accordance with applicable regulations
- Administrative silence office
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Does not apply
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Art 39 (BOE 18-diciembre-2003)
- Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Art 131.4 (BOE 5-septiembre-2007)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Art 39 (BOE 18-diciembre-2003)
- Place of submission
-
- Online
- Tax Agency offices.
- Stages of procedure
-
- There are no specific procedure stages.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Sujeto a tasas
- No
- Level of interactivity
- Level 5: Proactive
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Page update date:18/07/2023
