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V2281-14 ·5 September 2014 ·consulta-vinculante Medium impact
Tax

Uncollectible rental income may be deducted by amending tax returns

A rural property owner enquired about deducting rental income from 2011 and 2012 that could not be collected. The DGT indicates that she may request an amendment to her 2013 tax return to apply this deduction.

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2014-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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