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V3432-20 ·26 November 2020 ·consulta-vinculante Medium impact
Tax

Deceased estates are liable for VAT and must comply with invoicing obligations

A query was raised regarding whether a deceased estate arising from agricultural activity is obliged to invoice work performed. The DGT ruled that the estate is a taxable person for VAT purposes and must comply with invoicing obligations, unless the special agricultural regime applies.

In 6 key points

How it affects those involved

This ruling clarifies that a deceased estate (herencia yacente) maintains its status as a taxable person, requiring strict adherence to VAT invoicing rules for any ongoing economic activities.

Lifecycle

2020-11-26PublishedPublished 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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