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V0440-19 ·28 February 2019 ·consulta-vinculante Medium impact
Tax

Repair, furnishings and insurance costs are deductible if correlated with rental income

A property owner has enquired about the deductibility of repairs, appliance purchases, insurance, and community fees for a property that was previously rented and is now vacant. The DGT ruled that these expenses depend on the generation of income from real estate capital or the proof of an expectation of rental.

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2019-02-28PublishedPublished 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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