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The inquirer asks whether the amount of uncollected invoices can be deducted as an expense from their economic activity. The DGT responds that, under the accrual principle, losses from credit impairment are deductible if more than six months have passed since the due date, provided no exclusion criteria apply.
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.
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