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MEDIUM
FISCAL

Cannot claim patrimonial loss from fraudulent crowdfunding investment

V1187-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1187-25
Published
1 Jul 2025

Summary

The taxpayer asks whether a €2,500 loss from a crowdfunding platform in Estonia, which turned out to be a scam, can be claimed in personal income tax. The DGT responds that the loss cannot be recognised because the claim is not judicially uncollectable under legal requirements.

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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