Martes 25 de Setiembre, 2018

Estos son los dos requisitos para declarar una deuda incobrable

Según el Colegio de Contadores Públicos.
Greivin Granados11 de marzo, 2018 | 07:02 AM

En muchas ocasiones sucede que las personas físicas o jurídicas están buscando no pagar una deuda por diversos motivos, es por ello que recurren a instancias para buscar que ese monto sea incobrable.

¿Cómo hacerlo?

Para el Colegio de Contadores Públicos de Costa Rica, hay dos modalidades para llegar a realizar esta acción.

1. Sea de giro habitual de la empresa

2. Agotar todas las instancias legales.

Sergio Blanco, vicepresidente del Colegio de Contadores Públicos de Costa Rica, señaló que lo primordial es que se agoten las instancias correspondientes en materia legal.

"En el reglamento se habla que se debe dar una justificación del porqué se declara incobrable, sea porque no pagó porque cerró o porque pese a las exenciones no pagaron.

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El segundo requisito es que hayan pasado 24 meses desde que se venció la factura, sin recibir abono alguno, para que se pueda dar la cuenta por incobrable, siempre habiendo agotado todas las gestiones legales".

Blanco agregó que es importante el asesoramiento de este tema con un abogado.

"Cuando un contribuyente tiene en la práctica una cuenta por cobrar de esta naturaleza, con el abogado de la empresa se hacen las gestiones, a veces el cliente no tiene los activos en sus balances o inscritos en el registro, o a veces el monto es muy bajo, por lo que sale más caro del costo de cobro como tal en la facturación.

Los abogados escriben una nota en la que dan por agotada de forma administrativa y legal para que pasen por incobrables", señaló.



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geancarlo (09/10/2016)

porque tengo que esperas 24 meses para declarar una factura incobrable, si la prescripción de facturas se realiza 12 meses después de vencida.

Gilbert (09/09/2016)

A mi me sucedio lo mismo y me. Embargaron el salario me estan rebajando 40mil x mes

Ercase (19/07/2016)

Buenas to tengo un prestamos en coopemex pero esa dentidad ya habria quebrado y desde el 2009 no e pagado nada pq no tenia donde y ahora resulta q el popular compro la deuda y me esta cobrando y tras d eso le tienen cobro judicial a un fiador q puse ellos aparte de cobrar esa cuenta tambiem puede embargarme el sueldo aunq ya tiene embargo en fiador gracias

Gustavo (14/07/2016)

Tributación exige la presentación del juicio. Yo no estoy de acuerdo con eso, es un tema que habría que aclarar en esta nota.