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El consultante pregunta si puede declarar una pérdida patrimonial en su renta 2023 debido a que solo recuperó un 18,348% de su crédito en un concurso de acreedores. La DGT responde que, al concluir el concurso por liquidación de bienes, la pérdida es imputable al ejercicio 2023 y debe declararse en la casilla 0305.
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