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A professional under the simplified direct estimation regime asks whether an uncollected amount from a client can be deducted as an expense. The DGT rules that it is possible to deduct the impairment loss on the credit if the insolvency circumstances provided for by law are present.
Cuestión planteada Si es posible deducir como gasto de la actividad económica el importe no cobrado.
Para determinar el rendimiento neto de las actividades económicas se aplican las normas del Impuesto sobre Sociedades. Por tanto, serán deducibles las pérdidas por deterioro de los créditos por insolvencia cuando transcurran seis meses desde el vencimiento, el deudor esté en concurso, sea procesado por alzamiento de bienes o las obligaciones se reclamen judicialmente. No serán deducibles las estimaciones globales de riesgo ni las deudores vinculados, salvo en casos específicos de concurso.
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