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A consultant asks how to allocate a patrimonial loss from an unrecovable credit of a bankrupt company that is part of a suspended inheritance. The DGT responds that the loss is attributed to heirs when the conditions for temporary allocation under IRPF Article 14.2.k are met.
Cuestión planteada Estando la herencia yacente (pendiente de aceptación y adjudicación), se pregunta sobre la imputación de una pérdida patrimonial por el derecho de crédito no recuperable.
Las rentas de una herencia yacente se atribuyen a los herederos según los artículos 88 y 89 de la Ley del IRPF. La pérdida patrimonial por un crédito no cobrado se producirá cuando concurra alguna de las circunstancias de imputación temporal del artículo 14.2.k, como la eficacia de una quita o la conclusión de un procedimiento concursal. Dicha pérdida se atribuirá a los herederos y se integrará en la base imponible general con los límites del artículo 48 de la Ley del IRPF.
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