three months<\/strong> so that the amounts owed by the tenants are considered to be a doubtful balance following the provisions of article 13. e) of the Personal Income Tax Regulation (previously said period was six months).<\/p>\nIn accordance with said article, doubtful balances will be considered included in the deductible expenses for determining the net return on real estate capital, provided that this circumstance is sufficiently justified.<\/p>\n
In fiscal years 2020 and 2021<\/strong>, this requirement will be understood to have been fulfilled when more than three months<\/strong> have elapsed between the time of the first collection management carried out by the taxpayer and the end of the tax period, and no credit renewal has occurred.<\/p>\n<\/div><\/div><\/div>
<\/div>\n
Tax incentive to promote the reduction of rental income<\/strong><\/h2>\nFor the year 2021<\/strong>, the lessors, other than a company or public entity or a large holder, who has signed a lease contract for use other than housing with a lessee who has used the property for the development of economic activity classified in division 6 or groups 755, 969, 972 and 973 of the first section of the IAE Rates, they will be able to compute, for the calculation of the return on real estate capital, as a deductible expense the amount of the reduction in the rent of the lease that they have voluntarily agreed to as of March 14, 2020 corresponding to the monthly payments accrued in January, February and March 2021.<\/p>\nThe landlord must report separately in his statement the amount of deductible expense, also stating the tax identification number of the tenant whose rent has been lowered.<\/p>\n
\n
<\/div>\n<\/div>\n<\/div>
<\/div><\/div>
<\/div>\n
Corporate tax<\/strong><\/h2>\n\n
Deductibility of losses due to impairment of credits derived from the possible insolvencies of debtors in small companies in the tax periods beginning in 2020 and 2021.<\/strong><\/p>\nTaxpayers of Corporation Tax who meet the conditions of article 101 of Law 27\/2014, of November 27, on Corporation Tax, in the tax periods that begin in 2020 and 2021 may deduct, in said periods, the losses due to impairment of the credits derived from the possible insolvencies of debtors when, at the time of accrual of the Tax, the period that has elapsed since the expiration of the obligation referred to in letter a) of paragraph 1 of article 13 of said Law is three months.<\/p>\n
The age required to deduct losses due to impairment of credits derived from possible insolvencies of debtors is modified so that the six months needed to have elapsed between the expiration of the obligation and the accrual of the Tax are reduced to three months for small companies.<\/p>\n<\/div>\n<\/div>
<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":6486,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[183,453,429,180,484],"class_list":["post-8526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-irpf","tag-is","tag-postponement-of-tax-debts","tag-tax-consultancy","tag-taxation"],"yoast_head":"\n
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