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V1002-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Business or professional heirs may deduct VAT on notary services under specific conditions

Heirs have consulted whether a notary must issue individual invoices to each person after having invoiced a single brother. The DGT states that the recipient must be the estate of the deceased and explains the methods for tax deduction.

In 6 key points

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2022-05-05PublishedPublished 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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