PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado
• Oficio

• Citizen
• Business

• Citizen
• Business

• Those that, according to civil law, accredit the death and succession of the natural person or that accredit the legal representation of the person lacking the capacity to act.
• Those that, according to civil or mercantile regulations, accredit the termination and succession of the legal person or entity lacking legal personality referred to in Article 35.4 of the General Tax Law.
• In particular, in the case of succession of legal persons or entities without legal personality, proof must be provided of the cancellation of the registration of the terminated legal person or entity without legal personality, in all cases of compulsory registration.

None

• Tax Agency

• None

• Resolución de 18 de mayo de 2010, de la Dirección General de la Agencia Estatal de Administración Tributaria, en relación con el registro y gestión de apoderamientos y el registro y gestión de las sucesiones y de las representaciones legales de menores e incapacitados para la realización de trámites y actuaciones por Internet ante la Agencia Tributaria (BOE 21-mayo-2010)..

• Online. Tax Agency Electronic Office

• Start: if the ex officio registration is not applicable, the legal representatives or successors will provide the civil or mercantile documents, either electronically or in person, certifying the death, succession, termination or legal representation, as applicable.
• Procedure: The processing civil servant shall check the content of the documents. If they detect defects or omissions they will inform the interested party of them so that they can be corrected in a term of 10 days.
• Conclusion: registration if applicable.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address