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V1098-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Loss from crypto investment only imputable if article 14.2.k) LIRPF conditions met

A taxpayer asks when a loss from a crypto investment following a suspected scam can be recognised as a capital loss. The DGT responds that such a loss can only be claimed where the specific circumstances of overdue and uncollected credits provided by law are met.

In 5 key points

How it affects those involved

Taxpayers must verify that specific legal conditions are met before claiming a capital loss from crypto investments.

Lifecycle

2020-04-28PublishedPublished 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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