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A taxpayer asks whether losses from online fraud can be deducted as a patrimonial loss. The DGT responds that a patrimonial loss arises immediately if the perpetrator is not identified, but if a claim against an identified perpetrator exists, it can only be recognised under specific judicial uncollectability conditions.
Cuestión planteada Posibilidad de computar una pérdida patrimonial por las cantidades pagadas.
Si el autor de la estafa es desconocido, el importe constituye una pérdida patrimonial al no existir un derecho de crédito. Si el autor es identificado, el dinero se considera un derecho de crédito y solo será pérdida patrimonial cuando sea judicialmente incobrable. Para créditos vencidos y no cobrados, la pérdida solo se imputa si hay una quita en concurso, finalización de concurso sin cobro, o si transcurre un año desde el inicio de un procedimiento judicial de ejecución sin que se haya satisfecho el crédito.
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