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A property owner inquires whether she can deduct an unpaid monthly rent from 2020. The DGT responds that the full income must be declared and that the balance may only be deducted as bad debt if three months have elapsed since the first collection attempt.
Question posed: Taxation of the transaction under Personal Income Tax.
Income from real estate capital must be accounted for in full even if not received. Bad debt is deductible if sufficiently justified and if more than three months have elapsed since the first collection attempt (reduced period for 2020 and 2021). If the debt is collected after having been deducted, it shall be imputed as income in the tax year of collection.
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