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V0459-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Loss can be recognised if perpetrator not identified

The taxpayer asks whether a loss of €2,250 from an electronic fraud can be deducted from taxable income. The DGT responds that a loss is recognised if the perpetrator is not identified, but if the perpetrator is identified, the loss must meet the legal condition of judicially uncollectable debt.

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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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