Devolución a cuenta bancaria del albacea
- Software Fácil®
- 2 oct
- 1 Min. de lectura
Problemática
Cuando se tramita la devolución de un saldo a favor es necesario manifestar la cuenta CLABE del contribuyente. Sin embargo, si se trata de una persona fallecida surge el problema de que ya no existe cuenta bancaria a su nombre y los bancos no permiten abrir una nueva. En estos casos, el albacea puede manifestar su propia cuenta con base en su representación legal de la sucesión.
Antecedentes
En 2023 se presentó una solicitud de devolución del ISR 2022 de un contribuyente fallecido. La autoridad fiscal la tuvo por desistida porque el estado de cuenta bancario aportado correspondía al albacea y no al contribuyente. El albacea, inconforme con la resolución, solicitó los servicios de Representación y Defensa Legal de PRODECON.
Argumentos y sentencia
En el medio de defensa se argumentó que el albacea estaba legitimado para solicitar la devolución del saldo a favor, ya que dentro de sus obligaciones se encuentra administrar los bienes de la sucesión e integrar la masa hereditaria.La resolución resultó favorable: se reconoció que el albacea contaba con investidura jurídica suficiente para representar los intereses del fallecido y solicitar la devolución del numerario, a fin de integrarlo a la masa hereditaria.
Criterio jurisdiccional
A través del criterio jurisdiccional 19/2025 (6ª Sesión Ordinaria de 26/06/2025), PRODECON publica los antecedentes, argumentos y criterio obtenido, mediante el cual se reconoce la representación legal del albacea y se determina procedente que el estado de cuenta corresponda a este último.
LCP MIGUEL ANGEL ENRIQUEZ UREÑA
Handling estate-related matters can be quite complex, especially when financial institutions have strict policies. I faced a similar challenge while managing documents for a family member’s estate keeping everything organized was crucial. Having a durable genuine leather purse made it easier to store essential paperwork and identification safely during multiple visits to legal and financial offices.
This is such an insightful read legal processes around estate refunds can get really complex. I recently wrote about similar financial topics using a Pay Someone to Blog Posts Writing Service, and Paysomeone To helped me simplify these concepts into clear, reader-friendly content like what’s shared here.
The article from Software Fácil explains how an executor (albacea) can lawfully receive a tax refund into their bank account, highlighting the importance of following proper legal and financial procedures. Similarly, students can benefit from academic support services like Accounting Class Help, which guide them through complex accounting tasks. Both contexts emphasize the value of expertise, accuracy, and structured guidance to achieve correct outcomes in legal or academic matters.
This article provides a clear explanation of the legal and procedural elements involved in managing refunds for a deceased individual via an executor's account. It emphasizes the significance of precision and accountability ; traits that are equally vital when pursuing online job placement exam help, where meticulous guidance guarantees the effective management of intricate procedures and dependable results.
This case highlights how legal clarity is essential when handling sensitive financial matters like estate refunds. The decision to allow executors to use their own accounts for tax refunds ensures fairness and efficiency. I recently came across this while studying legal compliance topics for my IT certification. Managing both studies and legal reading wasn’t easy, but having a reliable CompTIA exam help service made it possible to stay focused and organized while deepening my understanding of real-world administrative processes.