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El consultante pregunta si puede deducir como gasto de su actividad económica el importe de facturas no cobradas. La DGT responde que, bajo el criterio de devengo, son deducibles las pérdidas por deterioro de créditos si han pasado más de seis meses desde el vencimiento, siempre que no se den supuestos de exclusión.
The tax team reviews your specific situation.
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