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V0255-26 ·6 February 2026 ·consulta-vinculante Medium impact
Tax

Loss expenses deductible under Corporate Tax if accounting and documentation rules are met

The query asks whether expenses from theft are deductible for tax purposes. The DGT responds that such expenses are deductible provided accounting recording, accrual, and documentation requirements are fulfilled, and any subsequent recovery must be recorded as income.

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2026-02-06PublishedPublished 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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