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A taxpayer married under the community property regime asks whether they can offset the 2014 capital losses of the marriage in their personal income tax return following the death of their spouse. The DGT rules that losses are attributed equally to each spouse and are not transferable upon death.
Cuestión planteada Si puede compensar en su declaración de IRPF de 2018, la totalidad de las pérdidas obtenidas en 2014 por el matrimonio en régimen de gananciales incluidas en declaración conjunta, y pendientes de compensar.
Las ganancias y pérdidas patrimoniales se atribuyen a los contribuyentes según la titularidad jurídica de los bienes o derechos. En el régimen de gananciales, la titularidad de los bienes comunes se atribuye por mitad a cada cónyuge. Las pérdidas patrimoniales no compensadas no son objeto de transmisión mortis causa, por lo que los herederos no pueden compensarlas. El superviviente solo puede compensar su propio 50 por ciento de las pérdidas pendientes.
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