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A taxpayer victim of a crypto scam asks whether the loss can be deducted from IRPF. The DGT confirms the amount falls under the definition of patrimonial loss under article 33.1 LIRPF, but stresses it can only be deducted if justified under article 33.5.a. As no transfer of assets is involved, the loss is included in the general tax base, not the savings base.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
La estafa supone una variación en el patrimonio del contribuyente encuadrable como pérdida patrimonial conforme al artículo 33.1 LIRPF, siempre que se acredite mediante los medios de prueba admitidos en Derecho, como la denuncia policial. Al desconocerse la identidad del autor, la DGT señala que no existe un derecho de crédito identificable contra este. Al no derivar la pérdida de transmisión de elementos patrimoniales, se califica como renta general (artículo 45 LIRPF) y se integra en la base imponible general (artículo 48 LIRPF), pudiendo compensarse con rendimientos positivos con el límite del 25% y arrastrar el exceso durante cuatro años.
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