Skip to content
V0674-22 ·29 March 2022 ·consulta-vinculante Medium impact
Tax

Theft-related expenses may be deductible for Corporate Tax if occurrence is proven

A query was raised regarding whether expenses resulting from theft are deductible for Corporate Tax purposes. The DGT indicates that exceptional expenses due to theft may be deductible, provided they comply with accounting regulations and are supported by documentary evidence.

In 6 key points

Lifecycle

2022-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact