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MEDIUM
FISCAL

Losses from a deceased relative cannot be offset by heirs in personal income tax

V1863-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1863-25
Published
14 Oct 2025

Summary

An heir asks whether they can use their deceased brother's capital losses to offset their own taxable income. The DGT replies that such losses belong exclusively to the taxpayer who incurred them.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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