In this Binding Information, the AT was asked about the declaratory procedures to be followed in relation to the issue of receipts for instalments agreed in court in relation to rent arrears.
Since the amount owed is being paid in equal and successive monthly installments, the applicant should continue to issue electronic rent receipts.
The fact that the rental contract has ended does not prevent the issuance of electronic receipts for rent arrears, in this case, for the installments agreed and paid corresponding to the rent arrears during the term of the contract.
To do this, the period to which the rent relates (in this case, the installment) and the date on which it was received must be mentioned.
This income must be entered in annex F of the IRS model 3 declaration for the year in which it is paid or made available.
