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V3068-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

A cadaveric estate must issue VAT invoices and withhold 19% IRPF

A commercial tenant queries invoicing and withholding after the landlord's death with no known heirs. The DGT determines that the cadaveric estate, through its representative, is the VAT liable party and must carry out the corresponding IRPF withholdings.

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2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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