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V1924-24 ·5 September 2024 ·consulta-vinculante Medium impact
Tax

Inheritance or property communities may obtain a NIF and must attribute income to all members

A query was raised regarding whether a community of property formed by certain heirs to manage a premises can obtain a NIF and how this affects non-included heirs. The DGT ruled that both inheritance and property communities may obtain a NIF and that income must be attributed to all co-owners.

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2024-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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