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A commercial property owner asks how to declare rental income from a tenant who stopped paying in 2012 but will settle in 2015. The DGT clarifies that income must be declared in the year it accrues and that unpaid amounts may be deducted as bad debts, provided specific requirements are met.
Cuestión planteada Imputación temporal tanto de las cantidades adeudadas como de las retenciones practicadas.
En el ejercicio 2014, el contribuyente debe computar como rendimientos íntegros las mensualidades correspondientes a ese año. Podrá deducir como saldo de dudoso cobro las mensualidades de 2013 y aquellas de 2014 que cumplan el requisito de transcurrir más de seis meses desde la primera gestión de cobro. Si los saldos deducidos se cobran en 2015, se computarán como ingreso en ese ejercicio, pudiendo deducir las retenciones practicadas sobre la totalidad de las rentas satisfechas en dicho año.
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