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V1579-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Cryptocurrency fraud losses not deductible without meeting LIRPF art. 14.2.k. requirements

A taxpayer asks whether they can deduct a loss from a cryptocurrency investment after being frauded by a platform. The DGT responds that a loss from a non-recovered credit is only deductible if the credit is uncollectable under specific legal conditions.

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2022-06-30PublishedPublished 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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