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V2610-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Losses not inheritable or compensable from deceased

The consultant asks whether heirs can claim pending compensable patrimonial losses from their deceased father. The DGT responds that such losses are not subject to inheritance and do not form part of the estate.

The question raised

Whether there is a right to inherit the amount corresponding to the negative balance of outstanding capital losses pending offset.

The DGT's ruling

Uncompensated capital losses correspond solely to the taxpayer who obtained them. As they are not subject to transfer, there is no transmissible right mortis causa that forms part of the estate. Therefore, heirs cannot offset such losses in their own personal income tax returns.

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