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V2958-17 ·16 November 2017 ·consulta-vinculante Medium impact
Tax

Only unpaid rental income may be deducted as bad debts

Consultants have enquired whether amounts recovered through court rulings following tenant defaults can be deducted as bad debt expenses. The DGT has ruled that only rental income is deductible under certain requirements, specifically excluding compensation for damages.

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2017-11-16PublishedPublished 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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