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A taxpayer inquired whether they must pay tax on rental income from a flat that could not be collected due to non-payment and eviction. The Directorate General of Taxes (DGT) ruled that these amounts must be imputed as gross income even if they have not been received.
Cuestión planteada Tributación en el IRPF de las rentas no cobradas en 2017
Los rendimientos del capital inmobiliario deben imputarse al periodo impositivo en que sean exigibles por su perceptor. No es posible deducir los saldos de dudoso cobro en el ejercicio del impago si desde la primera gestión de cobro hasta el 31 de diciembre no han transcurrido más de seis meses. Si el saldo se cobra posteriormente a su deducción, se computará como ingreso en el ejercicio en que se produzca el cobro.
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