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An heir inquires whether they can deduct VAT and Income Tax (IRPF) from the fees of a judicial administrator when the invoices are issued by a legal entity different from the physical administrator appointed. The Tax Agency responds that VAT is deductible provided that invoicing requirements are met, and regarding Income Tax, the fees may be considered part of the increased acquisition value of the assets within the estate.
Question posed: Deductibility of VAT and Personal Income Tax for invoices received for services provided by the judicial administrator.
For VAT purposes, the estate is a taxable person when carrying out leasing activities and may deduct input tax if the invoices comply with legal requirements, even if they are issued by a third party on behalf of the provider. For Personal Income Tax purposes, the fees of the judicial administrator, as they refer to the management of the entirety of the estate, may be considered as an increase in the acquisition value of the elements comprising the inheritance. Compliance with the regulations on identification and issuance of invoices must be met for both taxes.
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