The settlement of inheritance and gift taxes for deaths and donations in Andalusia (Seville) produced before January 1, 2004, will be regulated by the following:
Inheritance and Gift Tax
For taxable events (death and donations) prior to January 1, 2004
Taxpayers may choose to submit the documents for settlement by the Administration, or opt for the self-assessment system.
Filing System without Self-Assessment
Once the document is received at the Provincial Delegation or the Tax Settlement Office, the Tax Settlers proceed to review and classify it, resulting in the following actions:
Declaration of incompetence to liquidate.
If it is found that the body that received the declaration does not have the authority to process the file, the document is sent to the competent Delegation or Liquidation Office.
Non-Subject Documents.
They are moved to provisional storage.
Subject Documents
The processing begins, according to the following details:
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Request for data: If the documentation submitted by the taxpayer is incomplete, a request for data will be made to the taxpayer.In cases of failure to provide the required documentation, a sanctioning procedure may be initiated in accordance with Royal Decree 1930/1998, of September 11, or the file may be sent to the Inspection Service for action.
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Initiation of a valuation verification procedure. When the value verified by the Administration is higher than that declared by the taxpayer, the taxpayer is informed of the result of the valuation verification procedure through a hearing process.
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Initiation of a file for the addition of assets, when the omission of certain assets of the deceased is verified in the inventory.
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Hearing procedure, prior to the drafting of the proposed resolution, so that within ten days you may formulate the allegations you deem appropriate.
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Having assessed and examined the claims made by the taxpayers, the corresponding settlements are issued.