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A taxpayer inquired whether they could deduct the cost of repairs due to aluminosis or the loan taken to finance them. The Directorate General for Taxes (DGT) ruled that state regulations do not provide for tax deductions for property works for tenants.
Taxpayers renting properties cannot claim state income tax deductions for repair costs or associated financing, even for structural issues like aluminosis.
The tax team reviews your specific situation.
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