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A landlord seeks guidance on how to declare rental income in their Personal Income Tax (IRPF) that has remained unpaid since January 2020. The Directorate General of Taxes (DGT) clarifies that the full income must be declared even if not collected, but the debt may be deducted as bad debt once the required collection period has been met.
Cuestión planteada Se plantea cómo afecta esta situación al Impuesto sobre la Renta de las Personas Físicas del arrendador.
El arrendador debe imputar como rendimiento íntegro del capital inmobiliario las cantidades del arrendamiento aunque no hayan sido percibidas. Podrá deducir como gasto los saldos de dudoso cobro cuando transcurran tres meses desde la primera gestión de cobro hasta el final del ejercicio, según la reducción de plazo para 2021. Si la deuda se cobra tras haber sido deducida como gasto, se computará como ingreso en el ejercicio en que se produzca el cobro.
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