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V1134-25 27 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss not deductible if credit not judicially uncollectable

The consultant asks whether a loss from fraud can be included in IRPF after one year of a penal process. The DGT responds that it is not possible because the credit right is neither judicially uncollectable nor meets the criteria for temporary imputation.

The question raised

Possibility of including a capital loss in the Personal Income Tax (IRPF) for 2024, given that more than one year has elapsed since the commencement of the criminal proceedings.

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