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El consultante pregunta si puede incluir como pérdida patrimonial en su IRPF el dinero perdido en una estafa tras un año del inicio de un proceso penal. La DGT responde que no es posible porque el derecho de crédito no es judicialmente incobrable ni cumple los requisitos de imputación temporal.
Posibilidad de incluir una pérdida patrimonial en el IRPF-2024 al haber transcurrido más de un año desde el inicio del procedimiento penal.
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