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V1952-18 2 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss computation from payments to a promoter requires a credit right and judicially unenforceable status

A taxpayer asks whether a loss can be declared for payments made to a developer of an undeveloped property. The DGT responds that a loss only exists if a credit right is proven and becomes judicially unenforceable under the law.

The question raised

Cuestión planteada Posibilidad de computar una pérdida patrimonial.

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