La doctrina administrativa fijada hasta la fecha por el Tribunal Económico-Administrativo (en adelante, TEAC) consiste en considerar que las pérdidas patrimoniales derivadas de transmisiones a título lucrativo o, donaciones, no pueden computarse con signo negativo en la base imponible del IRPF.
Controversia sobre el tratamiento fiscal de las pérdidas patrimoniales en las donaciones Leer más »
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