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A query was raised regarding whether a community of property formed by certain heirs to manage a premises can obtain a NIF and how this affects non-included heirs. The DGT ruled that both inheritance and property communities may obtain a NIF and that income must be attributed to all co-owners.
Question raised
Both the community of heirs and the community of property may obtain a NIF as they are entities without legal personality subject to taxation. To obtain a NIF, the Administration requires documentation proving the existence of the entity, the assessment of which is the responsibility of the tax administration. For Personal Income Tax (IRPF), the community is subject to the income attribution regime and must attribute earnings to all its members according to their percentage of ownership. For VAT, the obligation to declare and settle corresponds to the group of entitled heirs or to the unsettled estate through its representative.
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