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A taxpayer inquired whether a personal loan made by children to their father is deductible for Inheritance Tax purposes if the father passes away before repayment. The Directorate General for Tax Affairs (DGT) ruled that such debts are not deductible if the creditor is an heir.
Cuestión planteada Si sería deducible a efectos de la base imponible del Impuesto sobre Sucesiones y Donaciones la deuda contraída por el préstamo personal con sus herederos en el supuesto de que acaeciera el fallecimiento del padre con anterioridad a la devolución íntegra del préstamo personal.
Según la Ley 29/1987, las deudas del causante son deducibles siempre que se acrediten, salvo aquellas que sean a favor de los herederos, legatarios o familiares directos como hermanos. Al ser los hijos los acreedores del préstamo, la deuda no es deducible en la base imponible del impuesto.
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