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The heir received a debt from Afinsa after their mother's death in 2020. A Madrid commercial court ruling in June 2023 concluded the insolvency proceedings by liquidation of the active assets. The DGT confirms that this allows the patrimonial loss to be attributed to the 2023 tax year under article 14.2.k) of the IRPF law. The loss is included in the general tax base as it does not arise from the transfer of assets.
Question raised: Possibility of computing a capital loss in the 2023 Personal Income Tax return (IRPF) regarding the credit of one's mother.
The capital loss resulting from an overdue and uncollected credit may be imputed to the period in which the insolvency proceedings conclude without satisfaction of the credit (Art. 14.2.k LIRPF). As the change of ownership from the deceased to the heir is not recorded before the insolvency administration, ownership must be proven by legal means of evidence, the assessment of which is the competence of the management and inspection bodies. The loss is integrated into the general base in accordance with Art. 45 and 48 LIRPF.
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