Skip to content
V2336-24 ·11 November 2024 ·consulta-vinculante Medium impact
Tax

Inheritance communities must obtain a new tax identification number distinct from that of the dormant estate

A query was raised regarding whether an inheritance community can retain the NIF previously assigned to a dormant estate. The DGT ruled that, as they are distinct legal entities, the community must possess its own tax identification number.

In 5 key points

Lifecycle

2024-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact