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The taxpayer asks whether a traffic fine paid in 2016 can be considered a capital loss. The Directorate General for Taxes (DGT) responds that it is not deductible as it is considered a consumption expense.
Cuestión planteada Existencia de una pérdida patrimonial por el pago de la sanción.
El pago de una sanción administrativa no computa como pérdida patrimonial según el artículo 33.5.b) de la LIRPF. Al ser la sanción consecuencia de una infracción (acción u omisión voluntaria y antijurídica), el abono se identifica con un supuesto de renta al consumo.
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