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V0998-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Capital losses from fraud suffered by a child cannot be claimed by the parent

A taxpayer has enquired whether the money lost by their daughter following an online fraud can be deducted as a capital loss. The DGT has ruled that the loss belongs exclusively to the daughter, as she is the holder of the loss.

In 5 key points

Lifecycle

2024-05-10PublishedPublished 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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