Skip to content
Back to index
V0438-20 25 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · capacidad de obrar

Legal representative acts before Tax Authorities if minor lacks capacity to act

A query was raised regarding who should act before the Tax Agency concerning income from estates inherited by minors: the administrator or the legal guardian. The DGT ruled that if the minor cannot perform activities without assistance, their legal representative (who exercises parental authority, guardianship, curatorship, or judicial defence) shall act on their behalf.

The question raised

Who has legal capacity in relations with the Tax Administration that may arise by reason of the income derived from the estates inherited by their two children, and specifically whether it is the administrator or the legal guardian who is obliged to file tax returns and/or be held liable before the Tax Administration for all aspects concerning said income.

The DGT's ruling

Persons lacking legal capacity shall act before the Administration through their legal representatives. If the legal system allows minors to perform certain activities without assistance, they shall have legal capacity on their own behalf. Otherwise, the legal representative shall act on their behalf. The reality of income and expenses must be substantiated by means of evidence admitted under Law.

Book your free first meeting