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V0493-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Losses from uncollected credits in a suspended inheritance are attributed to heirs under IRPF Article 14.2.k

A consultant asks how to allocate a patrimonial loss from an unrecovable credit of a bankrupt company that is part of a suspended inheritance. The DGT responds that the loss is attributed to heirs when the conditions for temporary allocation under IRPF Article 14.2.k are met.

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2023-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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