You're playing a game and finally beat that boss after the 89 try, until a GPU crash error appear? It occurs most of the time and now you want to see if a Vita can survive a 50m high free fall? Don't, we can still try to solve this error.

1 - Try to boot in a unhacked state to see if the problem come from the hack.

Try to reinstall the firmware, and see if when you play some games the GPU crash appear. If not, then reinstall the hack, and play again to see if it appears. Then add one by one the plugins until you catch an idea of what is causing the GPU crash.

2 - Memory corruption

And yeah again it can be possible. I told you this can cause various problems. Go to the memory corruption page and try to apply the solution i gave you.

3 - Does your vita has some damage?

Yep hardware damage can cause that. For example water damage, or if you dropped it down the stairs. If you recall that it might be the case, and the GPU crash are always happening whatever you try to do, then there's nothing to do instead of buying another vita or swap the motherboard. If you feel confident with your skills, you can open the vita and clean every part of it then reassemble it.