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V2177-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Inherited estate or universal heir must declare and settle IVA on rental income earned before death

A foundation, as universal heir, asks who must declare IVA on rented premises where rental payments were received before the owner's death but where the declaration was pending. The DGT states that the obligation passes to the heir or is managed by the inherited estate.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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