There are several deductions from personal income tax to make the tax return as advantageous as possible. However, perhaps the most curious of all Be the deduction for having been the victim of a cell phone scam.
Although it is not a well-known tax deduction, It’s completely validjust like approved the tax consultation service of the Directorate General of Taxes. In this sense, article 89 of the General Tax Law stipulates that “The response to written tax requests will have binding effects.”in the terms provided for in this article, for the bodies and entities of the Tax Administration responsible for the application of taxes in their relationship with the consultant.
More precisely, as indicated on the portal Self-employed workers and entrepreneurs, During the consultation, the taxpayer (a self-employed person) declared that he had been the victim of a scam in which an individual, pretending to be his daughtertold him he had to TO DOby transfers, certain payments for purchases made by it.
Once the operations were completed, the taxpayer realized that he had been the victim of a scam and filed a complaint with the National Police. During the consultation, The citizen asked if he could count the swindled money as a capital loss for personal income tax.
You have to justify the money lost because of the scam
In its response, the General Directorate of Taxes indicated that “the legal determination of the notion of capital gains and losses is included in article 33.1 of Law 35/2006, of November 28, relating to tax on the income of individuals. on corporate tax, on non-resident income and on assets (BOE of 29), which establishes that Capital gains and losses are changes in the value of the taxpayer’s assets. which are revealed on the occasion of any modification in its compositionunless under this Act they are classified as income.
Consequently, the Directorate General of Taxes specifies that “with this legal configuration, the monetary amount subject to the deception or scam suffered by the consultant will constitute a capital loss.
However, the organization emphasizes that “section 5 of this same article 33 determines in its letter a) that Unjustified losses will not be counted as material losses.For what “For this loss to have an impact on personal income tax, it must be justified.”