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Consultants have enquired whether amounts recovered through court rulings following tenant defaults can be deducted as bad debt expenses. The DGT has ruled that only rental income is deductible under certain requirements, specifically excluding compensation for damages.
Cuestión planteada Ante la insolvencia de los condenados al pago, preguntan si "pueden desgravar la totalidad de estos gastos en concepto de gastos de dudoso cobro".
Para deducir saldos de dudoso cobro en rendimientos del capital inmobiliario, el importe debe haber sido incluido previamente como rendimiento íntegro. Se requiere que el deudor esté en concurso o que hayan pasado más de seis meses desde la primera gestión de cobro sin renovación de crédito. Las cantidades por daños en la vivienda no son saldos de dudoso cobro, sino que deben valorarse como ganancias o pérdidas patrimoniales.
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