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A community of heirs under a regime of rental attribution asks whether usufructuaries, who receive income and manage the property, can appoint a fiscal representative without the consent of the naked proprietors. The DGT states that determining who holds legal representation is a matter of civil law beyond its competence.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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