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A property owner inquired whether rental income uncollected since 2016 could be deducted as bad debt. The DGT ruled that this is possible provided the amounts were previously included as gross income and all regulatory conditions are satisfied.
Cuestión planteada Si podría deducir el importe de las rentas no cobradas desde 2016 como saldo de dudoso cobro.
En los rendimientos del capital inmobiliario, los saldos de dudoso cobro son deducibles si la circunstancia está suficientemente justificada. Se cumple este requisito cuando el deudor está en concurso o cuando han transcurrido más de seis meses desde la primera gestión de cobro sin renovación de crédito. Para su deducibilidad, los importes deben haber sido incluidos previamente como rendimientos íntegros en el periodo en que eran exigibles.
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