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A rural property owner enquired about deducting rental income from 2011 and 2012 that could not be collected. The DGT indicates that she may request an amendment to her 2013 tax return to apply this deduction.
Cuestión planteada Forma de regularizar su situación, al quedar pendientes de deducción el importe de dos anualidades no cobradas y declaradas en los periodos impositivos 2011, 2012 y 2013.
Los saldos de dudoso cobro en rentas de capital inmobiliario son deducibles si transcurren más de seis meses desde la primera gestión de cobro sin renovación de crédito. En este caso, la deducibilidad de las rentas de 2011 y 2012 se hizo operativa en el ejercicio 2013. Por tanto, la contribuyente puede instar la rectificación de su autoliquidación de 2013 para incluir estos importes como gasto deducible.
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