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