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V1737-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

Crypto loss from unknown scam included in general IRPF tax base

The consultant lost cryptocurrencies in 2023 due to a scam by an unknown author. The DGT classifies the loss (acquisition value of the cryptocurrencies) as a patrimonial loss under article 33.1 of the IRPF, provided it is supported by admissible legal evidence. Since no transfer of patrimonial elements occurred, the loss is considered general income (article 45 IRPF) and is included in the general tax base (article 48 IRPF), not in the savings base.

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2024-07-15PublishedPublished 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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