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An heir asks whether they can use their deceased brother's capital losses to offset their own taxable income. The DGT replies that such losses belong exclusively to the taxpayer who incurred them.
Cuestión planteada Se pregunta si, en su condición de heredera, puede compensarse en su declaración del IRPF las pérdidas patrimoniales que no compensó su hermano.
Las pérdidas patrimoniales corresponden únicamente al contribuyente que las ha obtenido, según el artículo 11.5 de la Ley del IRPF. El objeto del impuesto es la renta del propio contribuyente y las ganancias o pérdidas se consideran obtenidas por quienes son titulares de los elementos patrimoniales. Por tanto, la heredera no puede compensar en sus declaraciones las pérdidas que no compensó su hermano.
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