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V2493-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Online financial fraud: IRPF loss only imputable if article 14.2.k) LIRPF conditions met

A taxpayer victim of online financial fraud (€114,500) asks if a patrimonial loss can be claimed. The DGT states that payments do not automatically generate a loss, as a credit right exists against the debtor. A loss can only be claimed if one of the conditions in article 14.2.k) of the LIRPF is met: insolvency, concursal agreement, or one year having passed since the start of a judicial enforcement procedure, excluding mere criminal complaint.

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2024-12-09PublishedPublished 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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