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A taxpayer asks whether filing a fraud report (phishing) is sufficient to justify a capital loss for Personal Income Tax (IRPF) purposes. The DGT responds that while the loss is conceptually a capital loss, its justification depends on the assessment of evidence admissible under law by the Administration.
Question posed: Whether the filing of a report is sufficient to justify the existence of a capital loss.
The amount of a fraud constitutes a capital loss pursuant to Article 33.1 of Law 35/2006. However, for it to be deductible, it must be justified, and the sufficiency of the evidence shall be assessed by the tax management and inspection bodies through the means of proof admitted by Law. The DGT does not determine whether a report is sufficient to prove said loss.
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