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A landlord has enquired about how to tax rental income that a tenant has ceased to pay. The DGT has ruled that such income must be declared as gross income in the period it becomes due, and that it may be deducted as bad debt after six months.
Cuestión planteada Tributación de las citadas rentas.
Los rendimientos del arrendamiento de vivienda son rendimientos del capital inmobiliario y deben imputarse al periodo impositivo en que sean exigibles, incluso si no se han percibido. Se podrán deducir como gasto los saldos de dudoso cobro cuando hayan transcurrido más de seis meses desde la primera gestión de cobro sin renovación de crédito. Si la deuda se cobra posteriormente a su deducción, se computará como ingreso en el ejercicio en que se produzca el cobro.
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