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Check out the answer to a question that was shared with us:
Reader’s doubt: My husband passed away on 03/04/2025. Should I declare the 2024 exercise normally? And the refund he has to receive, where, where does the account have been blocked? How to proceed in this case?
Responseby Priscilla Rama*
“After the death of a taxpayer, his individual is not immediately extinguished for tax legislation, but is prolonged by the estate, which is a universality of assets and rights responsible for the deceased’s tax obligations. The estate is extinguished only with the judicial decision or public deed of inventory and sharing.
The estate declarations follow the rules and deadlines of individuals’ statements and are presented by the Meiro, successor or inventor spouse and are classified in initial (base year of death), intermediate (years following the death and even the decision of sharing) and final (the calendar year of the court decision). The final statement of estate is mandatory if there are assets to inventory.
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As for possible income tax refunds not received in life by the holder, they will be released according to the following conditions:
1. If there are goods subject to inventory or listing and the income tax not received in life by the holder was not included in the inventory, the restitution depends on:
a) judicial license, if the inventory was made judicially;
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b) Public deed of inventory and sharing, if the inventory was done this way.
2. If there are no goods subject to inventory and there are dependents qualified by social security or military legislation, the refund is released upon request to the Federal Revenue Delegate of the latest address of the deceased, with presentation of specific documentation.
3. If there are no goods or rights subject to inventory or listing and there are no qualified dependents, it is mandatory to present an extrajudicial judicial license or public deed that defines the right of the successor and the percentage to be paid. ”
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*Priscilla Rama is KPMG managing partner