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The consultant asks whether a €27,000 loss can be declared for deposits not returned by the seller. The DGT replies that the money given constitutes a credit right, not an immediate patrimonial loss.
Cuestión planteada Al no tener noticias del vendedor, pregunta si es posible computar una pérdida patrimonial en la declaración del IRPF-2022.
El importe de las arras no genera una pérdida patrimonial por sí mismo, ya que existe un derecho de crédito a favor del consultante. Esta pérdida solo podrá imputarse cuando concurra alguna de las circunstancias del artículo 14.2 letra k) de la Ley del IRPF, como la conclusión de un procedimiento judicial de ejecución del crédito tras un año. Si se produce la pérdida bajo estos supuestos, se integrará en la base imponible general.
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