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A taxpayer victim of online fraud between 2020 and 2022, who filed a criminal complaint in 2023, asks when losses can be claimed in IRPF. The DGT concludes that a complaint alone is insufficient, as Article 14.2.k).3 of the IRPF requires one year to have passed since the start of a judicial enforcement procedure for the debt, which differs from a criminal fraud case.
Cuestión planteada Posibilidad de computar pérdidas patrimoniales en el IRPF.
Los importes de una estafa no constituyen una pérdida patrimonial por sí mismos, ya que existe un derecho de crédito frente a los estafadores. Esta pérdida solo podrá imputarse cuando concurra alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la eficacia de una quita o el transcurso de un año en un procedimiento judicial de ejecución del crédito. La presentación de una querella por estafa no equivale a un procedimiento judicial de ejecución de crédito. Si se cumplen los requisitos, la pérdida se integrará en la base imponible general.
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