{"id":5,"date":"2012-03-26T18:05:00","date_gmt":"2012-03-26T18:05:00","guid":{"rendered":"https:\/\/herencia-sevilla.blogspot.com\/2012\/03\/impuesto-de-sucesiones-y-donaciones-de.html"},"modified":"2025-11-24T17:35:11","modified_gmt":"2025-11-24T16:35:11","slug":"2012-03-impuesto-de-sucesiones-y-donaciones-de","status":"publish","type":"post","link":"https:\/\/www.gestduque.com\/en\/2012\/03\/26\/2012-03-impuesto-de-sucesiones-y-donaciones-de\/","title":{"rendered":"Inheritance and Gift Tax of the Andalusian Regional Government \u2013 Seville"},"content":{"rendered":"
\nThe settlement of inheritance and gift taxes for deaths and donations in Andalusia (Seville) produced before January 1, 2004<\/u><\/strong>, will be regulated by the following:<\/div>\n
\n<\/div>\n

\n

Inheritance and Gift Tax<\/h2>\n

\nFor taxable events (death and donations) prior to January 1, 2004 <\/div>\n
\nTaxpayers may choose to submit the documents for settlement by the Administration, or opt for the self-assessment system. <\/div>\n

\n

Filing System without Self-Assessment<\/h3>\n

\nOnce 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:<\/div>\n

\n

Declaration of incompetence to liquidate. <\/h4>\n

\nIf 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.<\/div>\n

\n

Non-Subject Documents. <\/h4>\n

\nThey are moved to provisional storage.<\/div>\n

\n

Subject Documents<\/h4>\n

\nThe processing begins, according to the following details: <\/div>\n
    \n
  1. \n
    \nRequest for data: If the documentation submitted by the taxpayer is incomplete, a request for data will be made to the taxpayer. <\/div>\n
    \nIn 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. <\/div>\n<\/li>\n
  2. \n
    \nInitiation 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.<\/div>\n<\/li>\n
  3. \n
    \nInitiation of a file for the addition of assets, when the omission of certain assets of the deceased is verified in the inventory.<\/div>\n<\/li>\n
  4. \n
    \nHearing procedure, prior to the drafting of the proposed resolution, so that within ten days you may formulate the allegations you deem appropriate.<\/div>\n<\/li>\n
  5. \n
    \nHaving assessed and examined the claims made by the taxpayers, the corresponding settlements are issued.<\/div>\n<\/li>\n<\/ol>\n\n
    \n\n\t\t\n
      \n\t\t\t <\/ul>\n <\/div>","protected":false},"excerpt":{"rendered":"

      The settlement of inheritance and gift taxes for deaths and gifts in Andalusia (Seville) occurring before January 1, 2004, will be governed by the following: Inheritance and Gift Tax For taxable events (death and gifts) prior to January 1, 2004 The taxpayers of the Tax [\u2026]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[25],"tags":[7,8,10,13,16,18,20,22,23,24],"class_list":["post-5","post","type-post","status-publish","format-standard","hentry","category-herencias","tag-aceptacion-de-herencia","tag-asesoria","tag-defuncion","tag-heredar-cuentas","tag-impuesto-sucesiones","tag-modelo-660","tag-presupuesto-herencia","tag-sevilla","tag-testamento","tag-ultimas-voluntades"],"_links":{"self":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/5","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/comments?post=5"}],"version-history":[{"count":1,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/5\/revisions"}],"predecessor-version":[{"id":242,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/5\/revisions\/242"}],"wp:attachment":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/media?parent=5"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/categories?post=5"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/tags?post=5"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}