Skip to content
Back to index
V1174-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Bitcoin theft may be treated as a capital loss if properly justified

A taxpayer asks whether a loss from a cyberattack on bitcoins can be deducted. The DGT responds that theft constitutes a capital loss, provided it can be properly substantiated by admissible evidence.

The question raised

Possibility of computing a capital loss in the Personal Income Tax (IRPF).

The DGT's ruling

The theft of crypto-assets constitutes a capital loss as it represents a variation in the value of the assets. However, pursuant to Article 33.5.a of Law 35/2006, unjustified losses shall not be computed. The taxpayer must substantiate the loss through the means of proof admitted under Law, with the Administration being responsible for assessing their sufficiency. As it does not derive from a transfer, it is integrated into the general taxable base.

Book your free first meeting