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A query was raised regarding who is responsible for VAT and Income Tax obligations when the heir is a minor, both during the period of an unaccepted inheritance and after its acceptance. The DGT ruled that during the period of an unaccepted inheritance, responsibility lies with the legal representative of the estate; once accepted, it depends on whether the testator excluded certain assets from parental administration.
Cuestión planteada Que se determine a quién corresponde el cumplimiento de las obligaciones tributarias en relación al IVA e IRPF durante el periodo en que aún no se ha aceptado la herencia (albacea o persona física progenitora como representante legal del menor de edad), así como una vez aceptada la herencia, mientras el descendiente sea menor de edad (persona física progenitora o administrador de los bienes).
Durante la herencia yacente, el cumplimiento de las obligaciones tributarias corresponde al representante de la herencia yacente. Una vez aceptada la herencia, si el menor tiene capacidad de obrar en la actividad, será el interesado; si no, actuará su representante legal. No obstante, si el testador excluyó expresamente bienes de la administración de los padres, la representación legal de esos bienes no corresponderá a los progenitores. La determinación de la figura del representante legal es una cuestión de hecho que debe probarse ante la Administración.
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