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MEDIUM
FISCAL

Theft allows calculation of a patrimonial loss in the general tax base

V1347-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1347-25
Published
16 Jul 2025

Summary

A taxpayer asks whether a motorcycle theft without compensation can be declared as a patrimonial loss. The DGT responds that theft constitutes a patrimonial loss and must be included in the general tax base.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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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