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A son inherited a property through a legacy, but his mother had owed him money since 1987. The taxpayer is inquiring whether this debt owed by his mother can be deducted from the tax base.
Cuestión planteada Tributación de la adquisición de la finca.
La adquisición del legado tributa por el Impuesto sobre Sucesiones y Donaciones. Las deudas del causante no son deducibles si son a favor de los herederos o legatarios. Por tanto, el consultante no puede deducir la deuda que su madre tenía con él.
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