Skip to content
Back to index
V0493-23 2 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · herencia yacente

Losses from uncollected credits in a suspended inheritance are attributed to heirs under IRPF Article 14.2.k

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.

The question raised

While the estate is intestate (pending acceptance and adjudication), a question is raised regarding the imputation of a capital loss arising from an unrecoverable credit right.

The DGT's ruling

Income from an intestate estate is attributed to the heirs pursuant to Articles 88 and 89 of the Personal Income Tax Law. The capital loss resulting from an uncollected credit shall be deemed to have occurred when any of the circumstances for temporal imputation under Article 14.2.k are met, such as the effectiveness of a debt waiver or the conclusion of insolvency proceedings. In this case, the loss shall be attributed to the heirs provided that said legal requirements are met within the tax year.

Book your free first meeting