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V1134-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

Loss not deductible if credit not judicially uncollectable

The consultant asks whether a loss from fraud can be included in IRPF after one year of a penal process. The DGT responds that it is not possible because the credit right is neither judicially uncollectable nor meets the criteria for temporary imputation.

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2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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