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V1103-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Loss of patrimony from inherited debt imputed if conditions in IRPF Art. 14.2(k) are met

The consultant asks whether a change of ownership of a debt in a bankruptcy administration justifies a patrimonial loss. The DGT responds that a patrimonial loss is recognised when the conditions in IRPF Art. 14.2(k) are met, such as the bankruptcy concluding without debt repayment.

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2025-06-25PublishedPublished 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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