- Before the inheritance is accepted, the estate (herencia yacente) is responsible for tax obligations, including VAT and invoicing for the rentals.
- After acceptance, since the VAT was accrued before death, the deceased is considered the taxpayer, and the pending tax obligation passes to the foundation as universal heir, including the duty to issue and send invoices.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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