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A taxpayer asks whether they can deduct as a patrimonial loss the money lost after the bankruptcy of a Bitcoin platform. The DGT responds that the non-payment of a credit does not automatically generate a loss; a loss only arises when the credit right is judicially uncollectible.
Taxpayers must wait for a credit to be judicially uncollectible before recognising a patrimonial loss.
The tax team reviews your specific situation.
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