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Consultants ask whether a loss can be reflected in personal income tax for a non-collected loan following a judicial ruling. The DGT responds that failure to collect a loan does not automatically result in a patrimonial loss, but rather requires proof of impossibility of collection.
Cuestión planteada Posibilidad de reflejar en el IRPF una pérdida patrimonial por del importe prestado en su día y no cobrado.
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