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A professional operating under the direct estimation tax regime asks whether they can deduct losses resulting from the non-payment of a client declared in insolvency. The Directorate General for Taxes (DGT) responds that such losses are deductible by applying Corporate Tax rules.
Cuestión planteada Si resulta deducible la pérdida por deterioro de los créditos derivada de posibles insolvencias.
Para determinar el rendimiento neto de actividades económicas en IRPF, se aplican las normas del Impuesto sobre Sociedades. En el caso de un deudor en situación de concurso, la pérdida por deterioro de los créditos es deducible. La imputación temporal de dicho gasto debe seguir lo dispuesto en el artículo 11 de la Ley del Impuesto sobre Sociedades.
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