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V1680-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

Rental income must be imputed even if not collected, and bad debt may be deducted after the legal period

A property owner inquires whether she can deduct an unpaid monthly rent from 2020. The DGT responds that the full income must be declared and that the balance may only be deducted as bad debt if three months have elapsed since the first collection attempt.

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2022-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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