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V0505-14 ·25 February 2014 ·consulta-vinculante Medium impact
Tax

Rent for overseas accommodation used for personal stays during business trips is not tax-deductible

An interpreter residing in Spain enquired whether the rent for a property in Lisbon, used for accommodation during professional trips, could be deducted. The Directorate-General for Taxes (DGT) has ruled that this expense is not deductible because the property is not used to carry out the business activity, but rather to meet a personal need.

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2014-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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