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V1169-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss can be recognised as patrimonial if crypto theft is proven

The consultant asks whether a crypto theft via phishing can be deducted. The DGT states that the amount constitutes a patrimonial loss if it can be justified by admissible legal evidence.

The question raised

Possibility of calculating a loss of assets in the Personal Income Tax (IRPF).

The DGT's ruling

The amount of a deception or fraud constitutes a loss of assets as it represents a variation in the value of the estate. However, for its calculation in the Personal Income Tax (IRPF), the loss must be justified according to Article 33.5.a of Law 35/2006. The existence of the loss shall be proven through the means of evidence admitted under Law, with the Administration being responsible for determining whether they are sufficient. As it does not derive from a transfer, it is integrated into the general taxable base.

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