After the death of a person, their relatives and heirs must carry out various procedures, including those related to the pension. In addition to inheritance management, notification of death to Social Security is added if the deceased was a beneficiary of a pension. A common reason for the extinction of the collection of a benefit is the death and it is their relatives who are responsible for notifying it.
This notification will be possible through its electronic headquarters or in person at any of the Social Security Service and Information Centers. For pensioners residing abroad, notification will be made to the INSS Provincial Directorate that manages your pension, or to the Labor Department of the Spanish Embassy in the place of residence.
Through the Internet, Social Security offers the Communication service as a benefit recipient, for which you must have a digital certificate, electronic ID or access through the Cl@ve system. Once the process is completed, Social Security will issue an acknowledgment of receipt. This receipt will serve as confirmation, if it is not received, the notification obligation will not be understood to have been processed.
To notify the death of a pensioner, Social Security requires the death certificate. This document will be processed at the center itself and can later be requested at the Civil Registry. This document will be delivered within 30 days of death. Social Security recalls that “the omission of the obligation to communicate may be a reason for infringement”.
The pension is paid in full
Pensions are accrued monthly and are paid in full, regardless of the day the death occurs. In other words, despite the notification, Social Security pays the full pension for the current month.
In addition, Social Security benefits accrue in 14 payments. Two extraordinary payments are included and the corresponding part of them will also be paid in the last month. Social Security explains that it will be paid at the rate of one sixth for each of the months between January and the month of death, in the case of the June pay, or between June and the month of death, for the pay that paid in November.
It is important to notify the death of a pensioner to avoid the collection of imports that do not correspond. If this occurs, Social Security will require that money be repaid to the people who have received it. In addition, it adds that “those who, by action or omission, have contributed to making said payments possible, will respond subsidiarily with the recipients of their reimbursement, unless proven good faith.”
Other procedures such as the Income statement
In addition to notification to Social Security, family members and heirs must take into account other procedures. For example, the income statement. If the income obtained by the deceased person before her death exceeds the limits established to determine the obligation to file the declaration, her heirs are responsible for carrying out this procedure.
The Income campaign is held the year following the year for which it is taxed and it is possible that a deceased person may have received income during the period for which it is taxed. The Tax Agency indicates that “the amounts that determine the obligation to declare positive will be applied in their full amounts, regardless of the number of days that comprise the im period of the deceased, and without its elevation to one year”.
In case of having an obligation or deciding to present it because it goes out to return, the heirs of the deceased must present their declaration in the individual modality. It will only be possible to include the deceased in the joint declaration of the family unit when the death occurred on December 31.