If you are interested in knowing in detail the Form for Payment of Return to Heirs, the format, filling out and more, continue reading.
The disproportionate increase in deaths of people due to COVID-19, has brought as a consequence the general concern in the population, to consult tax advisers on how to declare Income Tax and payment obligations.
When faced with the difficult situation of the death of a loved one, we are forced to face a series of issues that we cannot avoid at a particularly difficult time.
If the death happens unexpectedly, hasty decisions may be made that financially complicate the family of the deceased. Having clear knowledge about the actions to follow when these unfortunate events occur is of great importance to avoid mistakes that add more difficulties to the situation.
Format of the Form for Payment of Return to Heirs.
From here we want to help you so that you know what to do when a relative dies.
The heirs of the deceased are required by law to file their Tax Returns
individual by period of the year until the date of death, if the amount of the full amount results in being returned.
Such a statement is corroborated by a series of documents that will depend on whether the amount is above or below 2000 euros.
Next we are going to talk about very important issues to take into account:
Documentation
- You must always have at hand the National Identity Document (DNI) or the Passport of the deceased, it will be needed to carry out almost all the procedures.
- Some procedures can be done through the Internet, but in order to do this, you need to have the Digital Certificates that will be required in each case.
- If your family member decides to spend their last days at home, it is good to have all the medical reports on hand, since if the death occurs, this will facilitate the entire procedure. If death occurs in a place where there is a doctor, the doctor can immediately certify the death, whether it occurs in a hospital, nursing home or other place.
- These institutions will be in charge of reporting the death and will carry out the registration of the death online. Family members may then request the Death Certificate in the corresponding Civil Registry.
- If the death occurs in a place where there is no doctor to certify it immediately, you will need the Medical Death Certificate that must be made by a doctor on the official form stamped and issued by the General Council of Official Medical Associations, this form It can be obtained in pharmacies and its price in 2019 was 3.63 euros.
- The issuance of the document is always free, but the doctor could request the cancellation of fees for the examination of the body of the deceased to verify the cause of death.
- They must have the National Identity Document (DNI) of the deceased.
Death registration
It must be done by family members or people who have lived with the deceased, or failing that, neighbors. If the death occurs outside the home, in addition to the family, the head of the establishment where the death occurred or the competent authority of the place are obliged.
It will be done in the Civil Registry, with the proper presentation of the Medical Death Certificate and the DNI or passport of the deceased, along with the official form.
After all this, you will obtain the Death Certificate, of which you must request several copies that you will use in the various subsequent procedures. If you have death insurance or hire a funeral home, it will do this for you.
If death occurs at home, a health center or emergency services must be notified.
If death occurs due to natural causes, the doctor, after the rigorous examination, issues the Medical Certificate of Death and his family members may notify their Insurance Company and hire a funeral home.
Judicial Death
If the doctor doubts the causes of death, he will notify the authorities. If they are also in doubt, the body will be sent to the Forensic Anatomical Institute, where an autopsy will be performed free of charge.
Death on the public highway
In these cases, the authorities intervene, so emergencies must be notified and the deceased will be taken to the Forensic Anatomical Institute. The result of the autopsy is collected by the family and the judge authorizes the transfer of the body so that the family can bury it.
The funeral
Basic service of transfer of the body to a rented room in a mortuary, later to the cemetery, the paperwork of the documentation, a wreath of flowers, the coffin and the burial or cremation.
Hiring a funeral home: The costs are very diverse, it is advisable to ask for several estimates. Ask for an invoice for all contracted services, because they will be useful, among other things, to comply with the settlement of the Inheritance Tax.
Death Insurance
The Company takes care of everything. But you have to be careful because they could offer you more expensive services than those that are included in the policy. You have to review very carefully. You are not obliged to contract all the services that they offer you or that you do not want.
At the end of the funeral, contact the Insurer to finalize the policy and see if they have to return any amount of money for any service not provided by the company for reasons beyond their control or force majeure or for having provided the service by other means other than those offered. The invoice in your favor must be provided by the insurance company.
In some cases, funeral homes and insurance companies handle the documentation. There are some forms for which you have to pay something for the concept of «documentation management», but not abusively. For example: The registration of the death in the Civil Registry is free, they can charge you for the management but not for the form.
If your relative had insurance that covered death expenses, you can request the return of the capital of the policy that you do not use.
After 15 days have elapsed after death, the Certificate of Last Will must be processed. To request it, you must fill out form 790 or obtain it in person at the Territorial Managements of the Ministry of Justice. After paying the applicable fee, you can present it. It gives proof of whether a person has left a will or not.
If you have left a will, the heirs must go to the notary where it is deposited. They may or may not accept the inheritance (debts are also inherited).
If you have not left a will, the Certificate of Last Wills informs you and the heirs will go before a notary or judge, according to the degree of kinship, to make the declaration of heirs and the distribution of the inheritance, if it exists.
Filling of the Form for Payment of Return to Heirs.
If the return is less than 2000 euros
Fill in the boxes that correspond to this section in the H-100 form and attach the following documents to it:
- Death certificate
- Complete Family Book
- Certificate of Registration of last wills
- Testament (only if it appears in the Certificate of last wills)
- Written and signed authorization by all the heirs in favor of the heir to whom the refund will be transferred, to this will be added a photocopy of the NIF of all the heirs
- Bank certificate of ownership of the account in the name of the person or persons who will collect the refund, indicating the 20 digits.
If the return is greater than 2000 euros
In addition to all the above documents, the following must be submitted:
- Proof of having complied with the Inheritance and Donation Tax (in which the amount of the tax refund corresponding to the deceased must be included as a transmitted right).
- When there are several heirs and the transfer is chosen as a form of payment, they must have a bank certificate that reflects the ownership of an account in the name of all the heirs, or, failing that, a Power of Attorney in favor of the one they choose.
What is it for?
The Form for Payment of Refund to Heirs is the document that is presented at the Treasury to request the corresponding refund from a taxpayer.
Who issues it?
The Form for payment return to heirs is issued by the Ministry of Finance and Public Administrations.
What is the Heirs Return Payment Form?
It is the document required by the Tax Agency. Its purpose is to request the return that corresponds to the deceased taxpayer when making the Income Declaration.
Although it is difficult to believe, people who have died also have the obligation to present their income tax return annually. This obligation will be the responsibility of their descendants, widower or widower.
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