Skip to content
Back to index
V1659-20 28 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Penal sentence for fraud does not automatically create a patrimonial loss

The consultant asks whether a patrimonial loss can be recognised for money paid for a property not returned after a fraud conviction. The DGT responds that the right to indemnification does not automatically generate a loss upon non-payment.

The question raised

Question posed: Possibility of computing a capital loss for the amount paid as the price of the apartment and not returned by the convicted party.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact