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V0438-20 ·25 February 2020 ·consulta-vinculante Medium impact
Tax

Legal representative acts before Tax Authorities if minor lacks capacity to act

A query was raised regarding who should act before the Tax Agency concerning income from estates inherited by minors: the administrator or the legal guardian. The DGT ruled that if the minor cannot perform activities without assistance, their legal representative (who exercises parental authority, guardianship, curatorship, or judicial defence) shall act on their behalf.

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2020-02-25PublishedPublished 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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