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Un contribuyente pregunta si puede deducir como pérdida patrimonial el pago de 41.000€ por un vehículo que no recibió tras una presunta estafa. La DGT responde que el pago genera un derecho de crédito y solo podrá computarse la pérdida cuando concurran las circunstancias específicas de créditos vencidos y no cobrados.
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