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V1169-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Loss can be recognised as patrimonial if crypto theft is proven

The consultant asks whether a crypto theft via phishing can be deducted. The DGT states that the amount constitutes a patrimonial loss if it can be justified by admissible legal evidence.

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2025-07-01PublishedPublished 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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