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A foundation, as universal heir, asks who must declare IVA on rented premises where rental payments were received before the owner's death but where the declaration was pending. The DGT states that the obligation passes to the heir or is managed by the inherited estate.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido correspondiente al arrendamiento del mes de enero de 2025, así como quien debe efectuar la declaración y liquidación del mismo.
Si el IVA de los arrendamientos se devengó y cobró antes del fallecimiento, la obligación de declarar, ingresar y emitir factura es una deuda pendiente que se transmite a los herederos. Mientras la herencia no haya sido aceptada, el cumplimiento de estas obligaciones corresponde a la herencia yacente a través de su representante. Si la herencia ya ha sido aceptada, la obligación se transmite directamente a la heredera universal.
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