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MEDIUM
FISCAL

Bitcoin theft may be treated as a capital loss if properly justified

V1174-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1174-25
Published
1 Jul 2025

Summary

A taxpayer asks whether a loss from a cyberattack on bitcoins can be deducted. The DGT responds that theft constitutes a capital loss, provided it can be properly substantiated by admissible evidence.

In 6 key points

Lifecycle

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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