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Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones)

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones) is filed with Punto de Acceso General de la Administración. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €199 to €199. Official tasa (government fee): Free procedure: the application for a deferral or instalment plan for Inheritance Tax does not trigger any tasa (official fee) (there is no Modelo 790 for this procedure). Please note that, if the tax authority grants the deferral, you will have to pay the corresponding late-payment interest on the deferred amount and, where applicable, provide a guarantee; this is a variable cost paid to the tax authority, not a tasa.

Is there not enough cash in the estate to pay the tax? We help you apply for the special deferral regime (up to 1 year, or where the heirs are unknown) or the instalment regime (up to 5 years) for Inheritance Tax, so that you can meet your obligations with the tax authority without being financially crushed.

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Estimated total cost
€199 to €199
Managora's fee
€240.79 (21% VAT incl.)
Tasa (official government fee)
Free procedure: the application for a deferral or instalment plan for Inheritance Tax does not trigger any tasa (official fee) (there is no Modelo 790 for this procedure). Please note that, if the tax authority grants the deferral, you will have to pay the corresponding late-payment interest on the deferred amount and, where applicable, provide a guarantee; this is a variable cost paid to the tax authority, not a tasa. (suplido: paid to the authority on your behalf, no VAT)
Processing time
It must be applied for before the statutory payment deadline expires. Where the tax is self-assessed, it must be requested within the first five months of the period set for filing.
Where it is filed
Punto de Acceso General de la Administración ↗
What you receive
Application

Cost breakdown: Our fee: 199 €..

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones): how is it filed?

  1. 11. Fill in the form, selecting the type of deferral or instalment plan you need.
  2. 22. Attach the inventory of assets showing that the estate has no cash or easily saleable assets with which to pay the tax.
  3. 33. If you are applying for a 5-year instalment plan or a deferral because the heirs are unknown, attach the undertaking to provide a guarantee.
  4. 44. Our specialists will review the documentation and file the application with the competent tax office within the deadline.

Which documents do you need?

  • •DNI of the applicant and of the deceased.
  • •Death certificate.
  • •Detailed inventory of the deceased's assets, evidencing the lack of liquidity.
  • •Written undertaking to provide a guarantee (bank guarantee, security, etc.) where periods of more than 1 year are requested or where the heirs are unknown.

Legal basis and things to bear in mind

  • Granting a deferral of up to one year (Art. 82) or an instalment plan of up to 5 years (Art. 83) gives rise to late-payment interest.
  • The deferral for the transfer of a family business (Art. 39) does not give rise to late-payment interest during the deferral period (5 years).
  • Final approval of the instalment plans or deferrals (other than the 1-year deferral under art. 82) is conditional on the promised guarantee actually being provided.

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones): frequently asked questions

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €199 to €199: Our fee: 199 €.. Managora's fee is €240.79, 21% VAT included (€199.00 net + €41.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Free procedure: the application for a deferral or instalment plan for Inheritance Tax does not trigger any tasa (official fee) (there is no Modelo 790 for this procedure). Please note that, if the tax authority grants the deferral, you will have to pay the corresponding late-payment interest on the deferred amount and, where applicable, provide a guarantee; this is a variable cost paid to the tax authority, not a tasa..

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones): how long does it take?

It must be applied for before the statutory payment deadline expires. Where the tax is self-assessed, it must be requested within the first five months of the period set for filing.

Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones): which documents do I need?

You need to have to hand: DNI of the applicant and of the deceased., Death certificate., Detailed inventory of the deceased's assets, evidencing the lack of liquidity., Written undertaking to provide a guarantee (bank guarantee, security, etc.) where periods of more than 1 year are requested or where the heirs are unknown.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Punto de Acceso General de la Administración. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Punto de Acceso General de la Administración ↗.

Shall we get started with «Application for a special deferral or instalment plan for Inheritance Tax (Impuesto de Sucesiones)»?

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