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MEDIUM
FISCAL

Cryptocurrency fraud losses may be deducted from IRPF if properly proven

V0386-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0386-25
Published
20 Mar 2025

Summary

A taxpayer asks whether a capital loss from cryptocurrency trading fraud can be deducted. The DGT states the loss is conceptually capital in nature but must be properly substantiated.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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