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Una contribuyente pregunta si puede declarar una pérdida patrimonial en su IRPF por un crédito heredado de una inversión en Fórum Filatélico que no ha podido recuperar. La DGT responde que la pérdida es imputable al periodo impositivo en que concurran las circunstancias de la ley para créditos vencidos y no cobrados, como la conclusión del concurso.
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