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V2336-24 11 November 2024 · SG de Tributos Criterion in force
OTRO · herencia yacente

Inheritance communities must obtain a new tax identification number distinct from that of the dormant estate

A query was raised regarding whether an inheritance community can retain the NIF previously assigned to a dormant estate. The DGT ruled that, as they are distinct legal entities, the community must possess its own tax identification number.

The question raised

Whether, given the aforementioned circumstances, the tax identification number assigned to the unclaimed estate may be maintained.

The DGT's ruling

Unclaimed estates and communities of property are taxpayers with their own Tax Identification Number. Upon the acceptance of the inheritance by all heirs without division or the formation of an entity, the hereditary community arises as a legal entity distinct from the unclaimed estate. Therefore, the hereditary community must possess its own tax identification number for its relations of a tax nature or with tax implications.

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