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A taxpayer has enquired whether funds lost after falling victim to supplier identity theft can be included in their Personal Income Tax (IRPF) calculation. The Directorate General of Taxes (DGT) has ruled that the amount constitutes a capital loss, provided it can be substantiated through evidence admissible under law.
This ruling clarifies that victims of fraud can mitigate their tax liability by offsetting these losses against other income, provided they meet the necessary evidentiary standards.
The tax team reviews your specific situation.
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