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V2536-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Inheritance communities are entities without legal personality entitled to their own Tax Identification Number

The applicant inquired whether family co-ownership following an inheritance constitutes a corporate community under the General Tax Law. The Directorate General for Taxes (DGT) ruled that an inheritance community is an entity without legal personality that may obtain a unique Tax Identification Number (NIF).

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2024-12-10PublishedPublished 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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