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A taxpayer under the direct estimation regime asks whether an unpaid invoice from a client in insolvency proceedings can be deducted as an expense. The DGT rules that the Corporate Tax regulations may be applied to deduct such a loss.
Cuestión planteada Si es posible deducir como gasto de la actividad económica el importe no cobrado en la determinación del rendimiento neto de su actividad a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para determinar el rendimiento neto de las actividades económicas se aplican las normas del Impuesto sobre Sociedades. Es deducible la pérdida por deterioro del crédito de la factura impagada en el ejercicio en que el cliente sea declarado en situación de concurso, siempre que no se trate de créditos adeudados por entidades públicas, personas vinculadas o estimaciones globales de riesgo.
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