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The consultant asks whether payments made to secure the release of their partner constitute a patrimonial loss for IRPF purposes. The DGT states that, as the payment is for a penal obligation, it is not necessary to assess whether a patrimonial loss exists for the consultant.
Cuestión planteada Existencia de una pérdida patrimonial en el IRPF de la consultante por el pago realizado.
Debido a la imprecisión en los hechos, la consulta se reconduce a pagos que podrían ser fianzas o responsabilidad civil del penado. Al ser la obligación de pago una responsabilidad de la pareja y no de la consultante, se excluye cualquier análisis sobre la existencia de una pérdida patrimonial para esta última en el IRPF.
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