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A self-employed professional under the standard direct estimation regime asks whether unpaid invoices that cannot be collected can be deducted. The Directorate General for Taxes (DGT) rules that the deductibility rules for impairment losses on receivables under Corporate Tax may be applied.
Cuestión planteada Posibilidad de deducir en el IRPF las mencionadas facturas impagadas.
Para los autónomos en estimación directa normal, el rendimiento neto se determina según las normas del Impuesto sobre Sociedades. Son deducibles las pérdidas por deterioro de créditos por insolvencia cuando haya pasado seis meses desde el vencimiento, el deudor esté en concurso, sea procesado por alzamiento de bienes o exista un litigio judicial. No son deducibles las estimaciones globales de riesgo ni las deudores vinculados, salvo en casos específicos de concurso.
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