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The consultant and her spouse 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 against it. A police complaint was filed in February 2023. The DGT concludes that the credit rights are not in a situation allowing imputation of loss under article 14.2.k) LIRPF.
Cuestión planteada Posibilidad de computar una pérdida patrimonial en el IRPF.
La falta de cobro de un crédito no genera pérdida patrimonial automáticamente: el derecho de crédito subsiste. El artículo 14.2.k) LIRPF, vigente desde el 1 de enero de 2015, permite imputar la pérdida únicamente cuando concurra alguna de tres circunstancias: 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 satisfacción. 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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