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A query was raised regarding whether negative returns on movable capital pending offset from a deceased person can be inherited and applied by their successors. The DGT ruled that these returns are personal in nature and are not transferred upon death.
Cuestión planteada Al haber fallecido la madre del consultante el 19 de julio de 2014 sin efectuar la compensación y siendo heredera de esta última, se pregunta si tiene derecho a heredar el importe que le corresponda del saldo negativo de los rendimientos del capital mobiliario negativos pendientes de compensar y si puede aplicar en sus declaraciones la pérdida patrimonial la cantidad que le corresponda de dichos rendimientos negativos.
Los rendimientos del capital mobiliario negativos no compensados corresponden únicamente al contribuyente que los obtuvo. Al no ser objeto de transmisión, no existe un derecho transmisible mortis causa que integre la herencia. Por tanto, los herederos no pueden compensar dichos rendimientos en sus propias declaraciones de IRPF.
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