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V0964-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

Uncollected rental income may be deducted as bad debts under certain requirements

A landlord has inquired whether rental income declared but not actually received can be deducted. The DGT has ruled that bad debt balances may be deducted provided that the regulatory requirements are met.

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2015-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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