Heavens above! You can't escape the tax man even when you're dead

Specifically, those who must file are those who, up to the date of death, have had income that exceeds the established limits for being obliged to file a tax return. Specifically, these are people with up to 22,000 euros of income and a single payer, or 15,876 euros if there is more than one payer and the sum of the income received by the second payer and the rest of the payers does not exceed 2,500 euros per year. This year there is a very important new feature: those who have received unemployment benefits, even for just one day, must account to the tax authorities.

Who has to file the tax return?

It is shocking that the deceased have to file the tax return and many people may be wondering how they are going to do it. The Treasury responds that it is the heirs who must carry out this procedure; if they fail to do so, there will be consequences.

In this regard, article 39 of the General Tax Law establishes that on the death of persons with tax obligations, these outstanding tax obligations will be passed on to the heirs, who will have to pay the penalty for failing to comply with said obligation, as well as the payment in the event that it is payable. In the event of a refund, the beneficiaries would be the heirs, but in this case an application for payment of the refund to heirs must be completed and submitted.

If the deceased is part of the same family unit, the deceased's tax return must be filed individually. And the rest of the family unit may choose to file the tax return jointly or individually. The only exception is if the death occurred on 31 December, as then all the members of the family unit can file a joint return.

The 2024 tax return filing campaign is about to begin in the Balearic Islands, marking a new cycle of tax obligations for millions of taxpayers in Spain. Announced to start on 2 April 2025, this phase is especially important for those who wish to manage their tax return online, by telephone or in person.