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MEDIUM
FISCAL

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

V1103-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1103-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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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