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V0110-18 ·18 January 2018 ·consulta-vinculante Medium impact
Tax

Agency, surety or bank guarantees cannot be deducted in rent for habitual residence

The DGT responds that costs of real estate agency, bank guarantees and surety do not form part of the base for the deduction of rent for habitual residence.

In 6 key points

How it affects those involved

These expenses are not eligible for inclusion in the taxable base for rent paid on a habitual residence.

Lifecycle

2018-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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