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V2050-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Income from previously deducted bad debts is recognised in the tax year in which collection occurs

The taxpayer asks when income from a lease that was unpaid and treated as a bad debt must be declared. The DGT rules that if it was deducted as an expense at the time, it must be accounted for as income in the tax year in which it is collected.

The question raised

Question posed: Temporal imputation of said income.

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