Statements are also entering the digital age inheritance tax. From tomorrow, November 2, online platform myPROPERTY her AADE will also accept initial inheritance tax returns. Until the end of 2022 electronic filing of declarations will be optional, and from January 1, 2023 it will become mandatory. According to the plan, optionally from 02/11/2022 and mandatory from 01/01/2023 applications are put into operation:

• Initial (due and overdue) inheritance tax returns with a contract.

• Initial (due and overdue) non-contractual inheritance tax returns.

Also, from 02/11/2022, the donation / parental compensation application is being upgraded with an agreement for cash and other mobile, with the addition of information entry fields, in order to avoid attaching supporting documents. For cases of transactions where their (interoperable) identification is not possible, it is necessary to attach supporting documents, which are mentioned in each case.

Through the myPROPERTY platform, probate will be notarized without the taxpayer having to visit the DOU, as is already the case with sales, parental benefits and donations.

The nine steps of an inheritance tax return are:

• The notary prepares the declaration on behalf of the heir.

• The application is sent to the heir’s mailbox in myTaxisnet.

• The heir accepts the application.

• The declaration is submitted automatically and confirmed when the tax occurs.

• The notary is automatically informed about the submission of the application.

• The heir pays the tax digitally (by card or via internet banking).

• Taxis are notified that the tax has been paid.

• Proof of payment posted on myPROPERTY for notary and heir.

• The notary places the notarial deed of acceptance of the inheritance on myPROPERTY.