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V0234-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

A tax identification number must be requested for each inheritance estate independently

A judicial administrator for two estates of deceased spouses consulted on the procedure for obtaining a NIF and filing tax returns. The DGT responded that a separate NIF must be requested for each inheritance, as each constitutes a distinct patrimonial estate.

In 6 key points

How it affects those involved

This clarifies the tax obligations for administrators managing multiple concurrent estates, confirming that each must be treated as a separate legal entity for tax purposes.

Lifecycle

2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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