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V2287-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Eviction lawsuit expenses are deductible in the tax period in which they are paid

A property owner has enquired about the tax treatment of eviction lawsuit expenses and uncollected rents. The DGT indicates that rental income must be recognised even if not yet received, whereas eviction expenses are deductible in the period they are paid.

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2017-09-08PublishedPublished 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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