{"id":244,"date":"2024-11-20T21:08:48","date_gmt":"2024-11-20T21:08:48","guid":{"rendered":"https:\/\/lasedelegal.es\/post-3\/"},"modified":"2024-12-02T16:36:19","modified_gmt":"2024-12-02T16:36:19","slug":"nif-herencias-yacentes","status":"publish","type":"post","link":"https:\/\/lasedelegal.es\/en\/nif-herencias-yacentes\/","title":{"rendered":"la administraci\u00f3n tributaria podr\u00eda asignar nif por su cuenta a las herencias yacentes."},"content":{"rendered":"<h4 class=\"wp-block-heading\">\u00bfes obligatorio el nif para las herencias yacentes?<\/h4>\n\n\n\n<p style=\"margin-bottom:var(--wp--preset--spacing--70)\">Una de las&nbsp;obligaciones&nbsp;del representante de la herencia yacente es&nbsp;incluir&nbsp;en la solicitud del NIF la identificaci\u00f3n de&nbsp;todos&nbsp;los&nbsp;herederos.&nbsp;Esto&nbsp;no se limita solo a los que&nbsp;han&nbsp;aceptado&nbsp;la herencia, sino que&nbsp;tambi\u00e9n&nbsp;incluye&nbsp;a aquellos que&nbsp;fueron&nbsp;llamados a&nbsp;heredar,&nbsp;a&nbsp;menos&nbsp;que&nbsp;renuncien.&nbsp;La&nbsp;aceptaci\u00f3n de&nbsp;algunos&nbsp;no&nbsp;significa&nbsp;que&nbsp;sean&nbsp;los \u00fanicos herederos, ya que mientras los&nbsp;dem\u00e1s&nbsp;no renuncien,&nbsp;todos&nbsp;son&nbsp;considerados&nbsp;herederos.&nbsp;Adem\u00e1s,&nbsp;estos&nbsp;herederos&nbsp;o&nbsp;llamados a la sucesi\u00f3n&nbsp;deben&nbsp;ser&nbsp;tenidos&nbsp;en cuenta en las obligaciones&nbsp;fiscales&nbsp;de la herencia, ya que&nbsp;ignorarlos&nbsp;afectar\u00eda&nbsp;el&nbsp;funcionamiento&nbsp;del sistema tributario.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfC\u00f3mo solicitar un nif para las herencias yacentes?<\/h4>\n\n\n\n<p class=\"has-text-align-left\" style=\"margin-bottom:var(--wp--preset--spacing--70)\">Para pedir un NIF de una herencia yacente, es necesario demostrar que la herencia existe, es decir que existe una Masa Patrimonial Independiente que se encuentra sujeta a Aceptaci\u00f3n y Partici\u00f3n pero que contin\u00faa generando derechos y obligaciones. En cuanto a derechos, podemos destacar: rentas por alquileres, rentas procedentes de activos financieros, participaciones sociales o acciones que contin\u00faan generando beneficios. Una forma de hacerlo es presentar un documento firmado por todos los herederos en el que se establezca que no todav\u00eda no han aceptado la herencia, a menos que los herederos sean desconocidos o inciertos. En ese caso, se puede ajustar la necesidad de este documento seg\u00fan cada situaci\u00f3n. Sin embargo, si los interesados no piden el NIF, la administraci\u00f3n tributaria puede asignarlo por su cuenta.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">acceda a la consulta vinculante<a href=\"https:\/\/drive.google.com\/file\/d\/1mXwiY5UriFA4UOj6LpNOueERIRNdIE3r\/preview\" target=\"_blank\" rel=\"noopener\" title=\"\"> d.g.t v0234\/2017 de 31\/01\/2017<\/a><\/h4>\n\n\n\n<p>Se trata el caso de  un Administrador judicial nombrado en 2016 de la herencia de dos c\u00f3nyuges fallecidos en 1986 y 2010.<\/p>\n\n\n\n<p>Manifiesta el interesado que la herencia no est\u00e1 aceptada, estando recurrido el cuaderno particional ante la Audiencia Provincial, y que los familiares no quieren firmar documento alguno al respecto.<\/p>\n\n\n\n<p>Se estaban presentando las declaraciones impositivas a nombre de la finada en 2010, pero entiende deben realizarse a nombre de una herencia yacente, aunque le es imposible aportar escrito firmado por todos los herederos de que no han aceptado la herencia, a efectos de la asignaci\u00f3n de un n\u00famero de identificaci\u00f3n fiscal a la herencia para poder realizar las declaraciones de manera adecuada.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfnecesita ayuda con la obtenci\u00f3n de nif? consulte sin compromiso.<\/h4>\n\n\n\n<div class=\"wp-block-uagb-social-share uagb-social-share__outer-wrap uagb-social-share__layout-horizontal uagb-block-b9d07d74\">\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-40719809\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.facebook.com\/sharer.php?u=\" tabindex=\"0\" role=\"button\" aria-label=\"facebook\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.8 90.69 226.4 209.3 245V327.7h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 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184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7 .9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-0e0e3535\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/telegram.me\/share\/url?url=\" tabindex=\"0\" role=\"button\" aria-label=\"telegram\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 496 512\"><path d=\"M248 8C111 8 0 119 0 256S111 504 248 504 496 392.1 496 256 384.1 8 248 8zM362.1 176.7c-3.732 39.22-19.88 134.4-28.1 178.3-3.476 18.58-10.32 24.82-16.95 25.42-14.4 1.326-25.34-9.517-39.29-18.66-21.83-14.31-34.16-23.22-55.35-37.18-24.49-16.14-8.612-25 5.342-39.5 3.652-3.793 67.11-61.51 68.33-66.75 .153-.655 .3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283 .746-104.6 69.14-14.85 10.19-26.89 9.934c-8.855-.191-25.89-5.006-38.55-9.123-15.53-5.048-27.88-7.717-26.8-16.29q.84-6.7 18.45-13.7 108.4-47.25 144.6-62.3c68.87-28.65 83.18-33.62 92.51-33.79 2.052-.034 6.639 .474 9.61 2.885a10.45 10.45 0 0 1 3.53 6.716A43.76 43.76 0 0 1 362.1 176.7z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-c257fcbb\"><span class=\"uagb-ss__link\" data-href=\"mailto:?body=\" tabindex=\"0\" role=\"button\" aria-label=\"email\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M464 64C490.5 64 512 85.49 512 112C512 127.1 504.9 141.3 492.8 150.4L275.2 313.6C263.8 322.1 248.2 322.1 236.8 313.6L19.2 150.4C7.113 141.3 0 127.1 0 112C0 85.49 21.49 64 48 64H464zM217.6 339.2C240.4 356.3 271.6 356.3 294.4 339.2L512 176V384C512 419.3 483.3 448 448 448H64C28.65 448 0 419.3 0 384V176L217.6 339.2z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00bfes obligatorio el nif para las herencias yacentes? Una de las&nbsp;obligaciones&nbsp;del representante de la herencia yacente es&nbsp;incluir&nbsp;en la solicitud del [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes.png",800,1200,false],"thumbnail":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes-150x150.png",150,150,true],"medium":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes-200x300.png",200,300,true],"medium_large":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes-768x1152.png",768,1152,true],"large":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes-683x1024.png",683,1024,true],"1536x1536":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes.png",800,1200,false],"2048x2048":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes.png",800,1200,false],"trp-custom-language-flag":["https:\/\/lasedelegal.es\/wp-content\/uploads\/2024\/11\/nif-herencias-yacentes.png",8,12,false]},"uagb_author_info":{"display_name":"lasedelegal@gmail.com","author_link":"https:\/\/lasedelegal.es\/en\/author\/lasedelegalgmail-com\/"},"uagb_comment_info":3,"uagb_excerpt":"\u00bfes obligatorio el nif para las herencias yacentes? Una de las&nbsp;obligaciones&nbsp;del representante de la herencia yacente es&nbsp;incluir&nbsp;en la solicitud del [&hellip;]","_links":{"self":[{"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/posts\/244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/comments?post=244"}],"version-history":[{"count":8,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/posts\/244\/revisions"}],"predecessor-version":[{"id":2083,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/posts\/244\/revisions\/2083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/media\/2045"}],"wp:attachment":[{"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/media?parent=244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/categories?post=244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lasedelegal.es\/en\/wp-json\/wp\/v2\/tags?post=244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}