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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 entregados en presuntas estafas generan un derecho de crédito frente a los querellados, no una pérdida patrimonial inmediata. El artículo 14.2.k) LIRPF (vigente desde 2015) permite imputar la pérdida cuando concurra una de tres circunstancias: quita en acuerdo de refinanciación homologado, conclusión de concurso sin cobro del crédito, o transcurso de un año desde el inicio de un procedimiento judicial de ejecución del crédito. La querella por estafa no constituye un procedimiento para la ejecución del crédito. Estas pérdidas, al no derivar de transmisión de elementos patrimoniales, se integran en la base imponible general. Si el crédito se cobra posteriormente, se imputa una ganancia patrimonial en el período de cobro.
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