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V1096-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Loss can be recognised if perpetrator not identified or debt judicially uncollectable

A taxpayer asks whether a €5,050 electronic fraud can be deducted as a capital loss. The DGT responds that a capital loss applies if the perpetrator is not identified, but only if the debt is judicially uncollectable under specific legal conditions.

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2025-06-25PublishedPublished 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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