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The DGT confirms that the pending estate is a legal entity without legal personality and that a provisional NIF can be applied if documentation proves its existence.
Question raised The content of the inquiry is structured around the possibility of obtaining a provisional NIF for the unclaimed estate resulting from the death of the decedent, allowing for the continuation of the activity developed by the deceased, but prior to the adjudication of the inheritance. For these purposes, it is noted in the inquiry that at the time of applying for the NIF, only the Will could be provided.
La herencia yacente es una entidad sin personalidad jurídica según el artículo 35.4 de la LGT. Para obtener un NIF provisional, la entidad debe aportar un documento que acredite su existencia, como una escritura pública o documento fehaciente de constitución. La valoración de si el documento aportado es suficiente para acreditar la entidad corresponde a la Administración tributaria gestora. Asimismo, el firmante de la declaración censal debe acreditar que actúa en representación de la entidad.
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