Doctrine by topic · DGT Observatory

Doubtful Debts — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 17 rulings · 2014–2024

Current position

Income from real estate capital must be imputed in full during the period in which it becomes due, regardless of its actual collection. Doubtful debts are deductible if the circumstance is justified, such as the debtor's insolvency or the passing of a specific period from the first collection attempt without a credit renewal. For the 2020 and 2021 tax years, this period was reduced to three months.

The DGT's position remains constant regarding the exigibility of income and the deduction mechanism for non-payment. The only relevant change is the temporary reduction of the period from six months to three months for the deduction of doubtful debts during the 2020 and 2021 tax years. The rest of the doctrine regarding the imputation of income and the subsequent recovery of debts is stable.

Turning points

  1. V0621-22

    Introduces the reduction of the deduction period from six to three months from the first collection attempt for the 2020 and 2021 tax years.

Analysis based on 14 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V2769-19 9 Oct 2019

Unpaid rental income may be deducted as bad debt if certain requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobrorendimientos íntegrosgestión de cobroperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V2147-18 18 Jul 2018

Uncollected rents must be declared as gross income for the relevant tax year

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioimputación temporalsaldos de dudoso cobrorendimiento íntegroexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V1638-18 12 Jun 2018

Unpaid rental income must be reported as gross income even if not collected

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobroimputación temporalrendimiento íntegroexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V2958-17 16 Nov 2017

Only unpaid rental income may be deducted as bad debts

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobroganancia o pérdida patrimonialimpago de rentasperíodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V5334-16 16 Dec 2016

Uncollected rents may be deducted as bad debts under certain requirements

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobrorendimientos íntegrosrenovación de crédito LIRPF — Ley 35/2006 del IRPF art. 23.1RIRPF — RD 439/2007, Reglamento del IRPF art. 13
Affects CompanyExpat · Non-residentIndividual
V2281-14 5 Sept 2014

Uncollectible rental income may be deducted by amending tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del capital inmobiliariosaldos de dudoso cobrorectificación de autoliquidacióngestión de cobrorentas de alquiler LIRPF — Ley 35/2006 del IRPF art. 23.1RIRPF — RD 439/2007, Reglamento del IRPF art. 13
Affects CompanyExpat · Non-residentIndividual

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