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V2769-19 ·9 October 2019 ·consulta-vinculante Medium impact
Tax

Unpaid rental income may be deducted as bad debt if certain requirements are met

A property owner inquired whether rental income uncollected since 2016 could be deducted as bad debt. The DGT ruled that this is possible provided the amounts were previously included as gross income and all regulatory conditions are satisfied.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment of uncollected rents, allowing taxpayers to recover losses through bad debt deductions if specific accounting and regulatory criteria are met.

Lifecycle

2019-10-09PublishedPublished 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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