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V2313-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Investments in unfulfilled gold purchase contracts: loss not deductible in IRPF until conditions of art. 14.2.k LIRPF are met

The taxpayer invested in gold purchase contracts with a company that failed to deliver the gold or return the funds, and the National Court is still pursuing a mass fraud case. The DGT states that no patrimonial loss can be claimed until the conditions of article 14.2.k of the LIRPF are met.

In 6 key points

How it affects those involved

Taxpayers cannot claim patrimonial losses in IRPF for unfulfilled gold contracts until judicial conditions under article 14.2.k LIRPF are satisfied.

Lifecycle

2024-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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