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V0447-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Lost money from fraud may be treated as a patrimonial loss if the perpetrator is unidentified

A taxpayer asks whether losses from online fraud can be deducted as a patrimonial loss. The DGT responds that a patrimonial loss arises immediately if the perpetrator is not identified, but if a claim against an identified perpetrator exists, it can only be recognised under specific judicial uncollectability conditions.

In 6 key points

How it affects those involved

Taxpayers facing fraud without identified perpetrators may claim immediate patrimonial losses, but claims against identified parties are limited to specific judicial uncollectability scenarios.

Lifecycle

2026-02-27PublishedPublished 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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