When you have a rental house, the landlords have a series of tax obligations, including the presentation of the income statement, in which they will have to include the money they have received for the rental of their home. ButWhat happens in the event that the tenant has not paid them? Should we declare the unpaid months?
It is important to keep in mind that in the case of LOwners of the house must declare the income received by the rental in the income tax of natural persons (IRPF) as net yields of real estate capital. In the event that this rent is done as an entrepreneur or professional will do so as the performance of economic activities.
In the event that there is some kind of default by the tenant, these unpaid income must also declare them the landlord as if he had received that moneybut a deduction can be applied to these defaults when it is called certain circumstances.
Caseros will have to declare even the months that the tenant does not pay them
As explained from the Treasury through their website “although the collection has not been produced, the amounts due by the lessee or tenant as a consequence of the monthly payments expired in a lease contract of a real estate constitute performance of real estate capital and must be declared. ”
In this way the homemade has the obligation to declare all income even if I have not charged them, in the corresponding tax periodto. This is included in article 14.1.A of the Income Tax Law of natural persons (LIRPF).
These payments not received by the landlord will be deductible expenses to be considered balances of doubtful collection, as long as this can be justified.
From the Tax Agency they clarify that it will be considered justified when “the debtor is in a competition or when between the moment of the first collection management carried out by the taxpayer and the end of the tax period they had passed more than six months, and A credit renewal would not have occurred. ”
In the event that subsequently amounts that had been declared as doubtful balances, we must Include such income in the statement in which said collection is made.
What to do in the event that the tenant does not pay the rent
When the tenant does not pay the rent, the first thing the landlord will have to do is Notify the defaults. So that they have legal effects must make in a reliable way, that is, by certified letter, Burofax or some means with which it can be certified that the tenant has received the notification of the owner of the house.
If after notifications, the tenant ignores and still does not pay the income that he owes, The landlord can resort to the legal route, claiming unchanged income and requesting an eviction for non -payment of rent.
In this case, you must provide all the documentation you have available, such as non -payment notifications and the rental contract. If one was not signed, the relationship between the parties as a lessor and lessee must be proven with evidence.