Prórroga de los plazos de presentación del impuesto sobre sucesiones y donaciones (modalidad Sucesiones).
-
Prorrogar los plazos de presentación de los documentos o declaraciones relativos a adquisiciones por causa de muerte, por un plazo (seis meses) igual al señalado para su presentación por los interesados (herederos, albaceas o administradores del caudal relicto).
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributario
- Subject(s)
- Impuestos y otros tributos
- Starting way
- Interesado
- Target
- Citizens
- Subject to fees
- No
- Languages in which the procedure can be completed
- Español
- Allow power of attorney
- Sí
- Links to web pages with specific information
Requirements
- Requirements
Presentación de la solicitud junto con la documentación que se debe aportar.
Deadlines and submission
- Deadline for submission
Dentro de los cinco meses posteriores al fallecimiento del causante.
- Submission deadline start date
- 01/01/2011
- Submission deadline end date
- -
- Periodicity
- Continuo
- Means of submission
- Online and in person
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- Online submission
- At the General Electronic Registry
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
Registro delegado de la Agencia Cántabra de Administración Tributaria o por cualquiera de los medios establecidos en el artículo 105 de la Ley de Cantabria 6/2002, de 10 de diciembre, de Régimen Jurídico del Gobierno y de la Administración de la Comunidad Autónoma de Cantabria.
Required documentation
Processing and resolution
- Instructor board
- Sección de Liquidación del Servicio de Tributos.
- Attributive rule
Real Decreto 1.668/1986 de 6 de Junio, por el que se traspasan a la Comunidad Autónoma de Cantabria los servicios del Estado correspondientes a las transferencias asumidas por aquellas en relación con los tributos cedidos.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- Sección de Liquidación del Servicio de Tributos.
- Attributive rule
Real Decreto 1.668/1986 de 6 de Junio, por el que se traspasan a la Comunidad Autónoma de Cantabria los servicios del Estado correspondientes a las transferencias asumidas por aquellas en relación con los tributos cedidos.
- Maximum deadline for decision
- 1 Meses
- Average deadline for decision
- 1 Meses
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Positivo
- Does it put an end to the administrative procedure?
- No
- Subject to participation of certification partner entities
- No
- Certification Partner Entities
-
Currently, there are no certification partner entities authorized to act in this procedure.
Appeals
- Type
- No appeal
Regulations
- Regulation applied
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- Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
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- Real Decreto 1629/1991, de 8 de noviembre, por el que se aprueba el Reglamento del Impuesto sobre sucesiones y donaciones, artículo 68.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.