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No se reconoce el carácter de difícil cobro a deudas entre vinculados económicos

Actualizado: 22 mar 2022

Los contribuyentes obligados a llevar contabilidad podrán deducir las cantidades razonables que fije el reglamento como deterioro de cartera de dudoso o difícil cobro, siempre que tales deudas se hayan originado en operaciones productoras de renta.

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