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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.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en la declaración del IRPF-2023 por el crédito de su madre.
La pérdida patrimonial por crédito vencido y no cobrado puede imputarse al período en que concluya el concurso sin satisfacción del crédito (art. 14.2.k) LIRPF). Al no constar ante la administración concursal el cambio de titularidad del causante al heredero, la titularidad debe acreditarse por los medios de prueba del Derecho, siendo su valoración competencia de los órganos de gestión e inspección. La pérdida se integra en la base general conforme al art. 45 y 48 LIRPF.
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