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V2101-24 ·27 September 2024 ·consulta-vinculante Medium impact
Tax

Losses from online fraud not deductible in IRPF until one year after judicial enforcement procedure begins

A taxpayer victim of online fraud between 2020 and 2022, who filed a criminal complaint in 2023, asks when losses can be claimed in IRPF. The DGT concludes that a complaint alone is insufficient, as Article 14.2.k).3 of the IRPF requires one year to have passed since the start of a judicial enforcement procedure for the debt, which differs from a criminal fraud case.

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2024-09-27PublishedPublished 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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