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V1839-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

IRPF: hereditary loss from Afinsa debt imputable to 2023 tax year

The heir received a debt from Afinsa after their mother's death in 2020. A Madrid commercial court ruling in June 2023 concluded the insolvency proceedings by liquidation of the active assets. The DGT confirms that this allows the patrimonial loss to be attributed to the 2023 tax year under article 14.2.k) of the IRPF law. The loss is included in the general tax base as it does not arise from the transfer of assets.

In 6 key points

How it affects those involved

The loss from the uncollectible debt linked to the inherited estate is now attributable to the 2023 tax year, affecting the general tax base under IRPF rules.

Lifecycle

2024-08-01PublishedPublished 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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