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V0229-25 ·4 March 2025 ·consulta-vinculante Medium impact
Tax

Loss of capital due to uncollected indemnity from a wine bottle scam

A taxpayer asks whether money lost in a wine bottle scam, after obtaining a conviction judgment, can be considered a capital loss. The DGT responds that a credit right does not automatically generate a loss, but does so when the credit is overdue and remains uncollected after one year of judicial enforcement.

In 6 key points

How it affects those involved

The ruling clarifies that capital losses only arise when a credit is overdue and not recovered after one year of judicial enforcement, affecting how taxpayers assess their taxable base.

Lifecycle

2025-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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