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V2314-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Spouse investor in unfulfilled gold contracts: police complaint does not trigger IRPF loss deduction until article 14.2.k) LIRPF conditions are met

The consultant and her spouse 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 against it. A police complaint was filed in February 2023. The DGT concludes that the credit rights are not in a situation allowing imputation of loss under article 14.2.k) LIRPF.

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

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