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V1521-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Entity formed by widow and dormant estate must apply for NIF to lease commercial premises

A query was raised regarding whether the entity resulting from the death of a co-owner must apply for a NIF to lease premises. The DGT ruled that, as a joint ownership exists between the widow and the dormant estate over the usufruct, said entity is the taxable person for VAT purposes and must obtain a NIF.

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2022-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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