Skip to content
V1638-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

Unpaid rental income must be reported as gross income even if not collected

A landlord has enquired about how to tax rental income that a tenant has ceased to pay. The DGT has ruled that such income must be declared as gross income in the period it becomes due, and that it may be deducted as bad debt after six months.

In 6 key points

Lifecycle

2018-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact