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The consultant asks whether a patrimonial loss can be declared after investing €3,500 in a company allegedly closed due to fraud. The DGT responds that the investment creates a credit right and that loss can only be recognised when the conditions of article 14.2 of the IRPF Law are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
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