Doctrine by topic · DGT Observatory

Fraud: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 17 rulings · 2023–2026

Current position

If the perpetrator of the fraud is not identified, the amount constitutes an immediate loss of assets. If the perpetrator is identified, a credit right exists, and the loss is only deductible when it is judicially uncollectible or when the circumstances of article 14.2.k) of the IRPF Law (Personal Income Tax Law) apply. In both cases, the loss must be justified through evidence admitted under Law and is included in the general taxable base.

The DGT has moved from considering fraud always as an immediate loss of assets (V2616-23 to V1737-24) to distinguishing the existence of a credit right when the perpetrator is identified (V2101-24). This distinction conditions the deductibility of the loss on judicial uncollectibility or the passing of one year in enforcement proceedings (V0459-26 and V5365-26).

Turning points

  1. V2101-24

    Introduces the distinction that fraud amounts are not loss of assets in themselves if a credit right exists against the fraudsters.

  2. V0459-26

    Establishes that the loss is only deductible if the credit right is judicially uncollectible or if the circumstances of article 14.2.k) of the IRPF Law apply.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V0459-26 27 Feb 2026

Loss can be recognised if perpetrator not identified

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoestafaimputación temporalejecución forzosa LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1134-25 27 Jun 2025

Loss not deductible if credit not judicially uncollectable

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoprocedimiento de ejecuciónimputación temporalcréditos vencidos y no cobrados LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0386-25 20 Mar 2025

Cryptocurrency fraud losses may be deducted from IRPF if properly proven

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialbase imponible generaljustificación de pérdidastrading de criptomonedasmedios de prueba LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.a
Affects CompanyExpat · Non-residentIndividual
V1828-24 1 Aug 2024

Loss from crypto scam computable in IRPF if proven

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialbase imponible generaljustificación de pérdidasestafacriptomonedas LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.a
Affects CompanyExpat · Non-residentIndividual
V1737-24 15 Jul 2024

Crypto loss from unknown scam included in general IRPF tax base

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialbase imponible generalcriptomonedasjustificación de pérdidasestafa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.a
Affects CompanyExpat · Non-residentIndividual
V1148-24 23 May 2024

Losses from fraud may be deducted in income tax if properly proven

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialbase imponible generaljustificación de pérdidasestafamedios de prueba LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.a
Affects CompanyExpat · Non-residentIndividual
V0780-24 17 Apr 2024

Loss from fraud can be deducted if properly justified

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesbase imponible generaljustificación de pérdidasmedios de pruebaestafa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5.a
Affects CompanyExpat · Non-residentIndividual
V0625-24 11 Apr 2024

Amount stolen in a fraud may constitute a capital loss if properly justified

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialimputación temporalbase imponible generaljustificación de pérdidasestafa LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual

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