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A landlord has requested clarification on what methods, besides invoices, can be used to deduct repair and maintenance expenses. The Directorate General for Taxes (DGT) has responded that while an invoice is the primary method, it is not the only one; any other means of evidence valid under law may be used.
Landlords can benefit from greater flexibility in justifying deductible expenses for property maintenance, provided they can offer alternative valid evidence to support their claims.
The tax team reviews your specific situation.
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