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V1828-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Loss from crypto scam computable in IRPF if proven

A taxpayer victim of a crypto scam asks whether the loss can be deducted from IRPF. The DGT confirms the amount falls under the definition of patrimonial loss under article 33.1 LIRPF, but stresses it can only be deducted if justified under article 33.5.a. As no transfer of assets is involved, the loss is included in the general tax base, not the savings base.

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2024-08-01PublishedPublished 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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