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A taxpayer asks whether a motorcycle theft without compensation can be declared as a patrimonial loss. The DGT responds that theft constitutes a patrimonial loss and must be included in the general tax base.
Cuestión planteada Posibilidad de computar una pérdida patrimonial y cálculo de la misma.
El robo de un bien constituye una pérdida patrimonial según el artículo 33.1 de la LIRPF. Para calcularla, se debe minorar el precio de adquisición por la depreciación por uso, buscando el valor de mercado en el momento de la sustracción. Al no ser una transmisión, la pérdida se integra en la base imponible general conforme a los artículos 45 y 48 de la Ley 35/2006. Tanto el robo como el valor del bien deben acreditarse mediante medios de prueba admitidos en Derecho.
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