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A landlord has enquired about the taxation of rental income that has remained unpaid since March 2020. The Directorate General for Taxes (DGT) has ruled that the full amount must be declared even if it has not been received, and that it may be deducted as a bad debt expense once the legal timeframes have been met.
Cuestión planteada Tributación de las cantidades impagadas.
Las cantidades impagadas por arrendamiento deben imputarse como rendimiento íntegro del capital inmobiliario en el ejercicio correspondiente. El saldo podrá deducirse como gasto de dudoso cobro si se justifica y transcurren tres meses desde la primera gestión de cobro (para los ejercicios 2020 y 2021). Si la deuda se cobra tras haber sido deducida, se computará como ingreso en el ejercicio en que se produzca el cobro.
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