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The taxpayer invested in gold purchase contracts with a company that failed to deliver the gold or return the funds, and the National Court is still pursuing a mass fraud case. The DGT states that no patrimonial loss can be claimed until the conditions of article 14.2.k of the LIRPF are met.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
La falta de pago por el deudor no genera automáticamente una pérdida patrimonial: el derecho de crédito sigue existiendo. El artículo 14.2.k) LIRPF, vigente desde el 1 de enero de 2015, regula las circunstancias que permiten imputar la pérdida: eficacia de una quita en acuerdo de refinanciación judicialmente homologable, convenio concursal con quita o conclusión del concurso sin cobro, o transcurso de un año desde el inicio de un procedimiento judicial de ejecución del crédito sin que este haya sido satisfecho. La mera presentación de una denuncia policial por estafa no satisface ninguna de estas condiciones, por lo que no procede computar la pérdida patrimonial en el estado descrito.
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