- A commercial landlord is taking legal action against a company for non-payment of three monthly rent payments
- The landlord is seeking to modify the taxable base due to the unpaid rent
- The taxable base can be reduced proportionally when the debts related to taxable operations are partially or fully uncollectible
- A debt is considered uncollectible when the taxpayer has initiated legal action or sent a notarial requirement for payment
- Legal action for non-payment is sufficient to allow modification of other unpaid amounts.
Source: www2.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
