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V2610-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Losses not inheritable or compensable from deceased

The consultant asks whether heirs can claim pending compensable patrimonial losses from their deceased father. The DGT responds that such losses are not subject to inheritance and do not form part of the estate.

In 6 key points

Lifecycle

2025-12-23PublishedPublished 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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