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A professional has enquired whether they can deduct a capital loss for failing to collect a court costs indemnity. The DGT has ruled that, when applying the cash basis of accounting, impairment losses on receivables cannot be recognised if the income has not yet been received.
Cuestión planteada Incidencia de la falta de cobro de la indemnización por costas en la liquidación del IRPF.
La indemnización por costas judiciales se considera rendimiento de la actividad económica. Si el contribuyente aplica el criterio de cobros y pagos, el ingreso solo tributa cuando se cobra. Por tanto, no es posible aplicar el gasto deducible por pérdidas por deterioro de créditos por posibles insolvencias, ya que este responde a un criterio de devengo y no a cobros o pagos.
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