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V1347-25 16 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Theft allows calculation of a patrimonial loss in the general tax base

A taxpayer asks whether a motorcycle theft without compensation can be declared as a patrimonial loss. The DGT responds that theft constitutes a patrimonial loss and must be included in the general tax base.

The question raised

Possibility of computing a capital loss and the calculation thereof.

The DGT's ruling

The theft of an asset constitutes a capital loss pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). To calculate it, the acquisition price must be reduced by depreciation due to use, seeking the market value at the time of the theft. As it is not a transfer, the loss is integrated into the general taxable base in accordance with Articles 45 and 48 of Law 35/2006. Both the theft and the value of the asset must be substantiated through evidence admitted under Law.

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