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An heir inquires whether a maximum mortgage established to guarantee the expenses of a nursing home can be deducted as a debt in Inheritance Tax. The DGT responds that no current debt exists and, therefore, the deduction is not applicable.
Question posed: Consideration as a deductible debt in the settlement of Inheritance and Gift Tax by the heir.
In transfers due to death, only debts contracted by the deceased may be deducted. A maximum mortgage that guarantees the payment of future benefits and obligations does not constitute an existing debt at the time of succession, but rather a guarantee for future enforcement. As no real debt exists within the estate, its deduction in the tax settlement is not applicable.
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