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A query was raised regarding whether the entity resulting from the death of a co-owner must apply for a NIF to lease premises. The DGT ruled that, as a joint ownership exists between the widow and the dormant estate over the usufruct, said entity is the taxable person for VAT purposes and must obtain a NIF.
Cuestión planteada Si la entidad surgida tras el fallecimiento del copropietario sobre unos locales comerciales que tienen la intención de alquilar, tiene la obligación de solicitar a la Agencia Tributaria la asignación de un Número de Identificación Fiscal.
La condición de empresario o profesional para el IVA la ostentan los usufructuarios por tener el derecho a arrendar. Si el usufructo pertenece proindiviso a la viuda y a la herencia yacente, esta entidad conformada por ambos es el sujeto pasivo del impuesto. Por tanto, dicha entidad debe solicitar el NIF como arrendadora antes de la aceptación de la herencia. Si tras la aceptación la viuda fuera la única titular del usufructo, ella sería la única sujeto pasivo.
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