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Una contribuyente pregunta si puede declarar como pérdida patrimonial la desaparición de una plataforma de inversión en criptoactivos. La DGT responde que, si se considera que existe un derecho de crédito, la pérdida solo es imputable cuando sea judicialmente incobrable según los supuestos del artículo 14.2.k) de la Ley del IRPF.
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