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V1148-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Losses from fraud may be deducted in income tax if properly proven

A taxpayer asks whether a loss from cryptocurrency fraud can be deducted. The DGT states that the loss is conceptually a patrimonial loss, but must be justified and supported by valid evidence.

In 6 key points

Lifecycle

2024-05-23PublishedPublished 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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