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The applicant inquired whether family co-ownership following an inheritance constitutes a corporate community under the General Tax Law. The Directorate General for Taxes (DGT) ruled that an inheritance community is an entity without legal personality that may obtain a unique Tax Identification Number (NIF).
Cuestión planteada ¿Constituye la copropiedad familiar un supuesto de comunidad societaria del art. 35.4 de la Ley General Tributaria?
La comunidad hereditaria es una comunidad universal sobre el conjunto de bienes y derechos hereditarios. Se considera una entidad del artículo 35.4 de la LGT, ya sea como comunidad de bienes genérica o bajo ese nombre específico. Por tanto, puede obtener un único número de identificación fiscal si realiza operaciones de naturaleza o trascendencia tributaria.
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