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V2000-25 ·24 October 2025 ·consulta-vinculante Medium impact
Tax

Unclaimed estates may apply for a Tax Identification Number (NIF) to carry out economic activities or tax relations

The DGT confirms that the pending estate is a legal entity without legal personality and that a provisional NIF can be applied if documentation proves its existence.

In 6 key points

How it affects those involved

Contingent heirs may apply for a provisional NIF if they provide sufficient documentation to verify the existence of the pending estate.

Lifecycle

2025-10-24PublishedPublished 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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