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V5334-16 ·16 December 2016 ·consulta-vinculante Medium impact
Tax

Uncollected rents may be deducted as bad debts under certain requirements

A landlord of a rental property asks whether they can deduct rents that the tenant failed to pay. The DGT responds that full income must be declared even if not collected, but it may be deducted as a bad debt if legal requirements are met.

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2016-12-16PublishedPublished 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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