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A farmer using the objective estimation method has enquired whether invoices that have been issued but remain unpaid can be deducted. The Directorate-General for Taxes (DGT) has ruled that the non-payment of invoices does not constitute a deductible extraordinary expense.
Cuestión planteada Si puede deducir las facturas no cobradas para la determinación del rendimiento neto de la actividad.
En el método de estimación objetiva del IRPF, el rendimiento neto se determina mediante signos, índices o módulos. El rendimiento solo puede minorarse por gastos extraordinarios ajenos al proceso normal de la actividad, como incendios o inundaciones. El impago de facturas emitidas no se considera un gasto extraordinario ajeno al proceso normal, por lo que no es deducible.
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