Doctrine by topic · DGT Observatory

Entity Without Legal Personality: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 19 rulings · 2014–2024

Current position

Community of property and hereditary communities are entities without legal personality that are considered taxpayers according to article 35.4 of the General Tax Law (LGT). These entities must have their own tax identification number (NIF) for all relations of a tax nature or significance. In the case of inheritances, the hereditary community arises as an entity distinct from the dormant estate when the heirs accept the inheritance without division.

The DGT's position remains constant in attributing the status of taxpayer to entities without legal personality. The evolution shows greater technical precision in distinguishing between the dormant estate and the hereditary community as entities with their own NIF. The criterion has been reinforced through the explicit identification of these figures as entities under article 35.4 of the LGT.

Turning points

  1. V2336-24

    Distinguishes that the hereditary community is a legal entity distinct from the dormant estate when the inheritance is accepted without division, requiring it to have its own NIF.

  2. V2536-24

    Formally defines the hereditary community as an entity under article 35.4 of the LGT, consolidating its capacity to obtain a single NIF.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V2415-22 22 Nov 2022

Donating net crowdfunding profits to an NGO is not subject to VAT

SG de Impuestos sobre el Consumo
crowdfundingdonacióncontraprestaciónempresarioentidad sin personalidad jurídica LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1357-22 14 Jun 2022

Provisional NIF available for entities without legal personality

SG de Tributos
entidad sin personalidad jurídicadeclaración censalnúmero de identificación fiscalestimación objetivarégimen simplificado LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V1053-22 11 May 2022

A NIF cannot be obtained for a sole professional activity under a trade name

SG de Tributos
número de identificación fiscalentidad sin personalidad jurídicaobligado tributariounidad económicapatrimonio separado LGT — Ley 58/2003 General Tributaria art. 17.5LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
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