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V0541-19 ·13 March 2019 ·consulta-vinculante Medium impact
FISCAL

It is impossible to meet the obligation to submit form 184 if the heirs of a pending inheritance are unknown

The DGT responds that, since the heirs are unknown, the necessary rental attribution cannot be carried out to comply with the information obligation.

In 6 key points

Lifecycle

2019-03-13PublishedPublished 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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