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V0161-26 ·28 January 2026 ·consulta-vinculante Low impact
Tax

The appointment of a fiscal representative in a community of heirs is governed by civil law

A community of heirs under a regime of rental attribution asks whether usufructuaries, who receive income and manage the property, can appoint a fiscal representative without the consent of the naked proprietors. The DGT states that determining who holds legal representation is a matter of civil law beyond its competence.

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2026-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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