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A professional enquired whether unpaid invoices from a client entering insolvency proceedings could be deducted as an expense. The DGT ruled that, since the income had already been declared, the impairment loss is deductible.
Cuestión planteada Si es posible deducir como gasto de la actividad económica el importe de las facturas impagadas.
Para determinar el rendimiento neto de la actividad económica, se aplican las normas del Impuesto sobre Sociedades. Es deducible la pérdida por deterioro de créditos por insolvencia cuando el deudor esté declarado en situación de concurso. En este caso, al haber declarado los ingresos por las facturas impagadas, la pérdida por deterioro de dichos créditos tendrá consideración de gasto deducible.
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