Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Registration of successions and legal representations of minors and incapacitated persons

Type of procedure/service
Registers and censuses
Subject
Taxes
SIA code
2249758
Description

Registration and management of succession, under the terms referred to in Articles 39 and 40 of Law 58/2003, of 17 December, the General Tax Law, regarding deceased natural persons and legal persons or entities without legal personality referred to in Article 35.4 of Law 58/2003, of 17 December, the General Tax Law, terminated. It also applies to the registration and management of legal representation of persons who lack the capacity to act in accordance with the law.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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