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A taxpayer asks whether a €41,000 payment for a vehicle not received after suspected fraud can be deducted as a patrimonial loss. The DGT responds that the payment creates a credit right and the loss can only be recognised when specific conditions for overdue and uncollected credits are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
El importe pagado por un vehículo no entregado no constituye una pérdida patrimoniales inmediata, sino un derecho de crédito frente al vendedor. La pérdida solo podrá imputarse cuando se cumplan las condiciones 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 interposición de una querella por estafa no equivale a un procedimiento judicial de ejecución del crédito.
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