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V0703-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Expenses necessary for obtaining income from real estate capital are deductible

The inquirer asks whether cleaning and material replacement expenses between tourist rentals are deductible. The DGT responds that, as no hotel services are provided and there is no full-time employee, the income constitutes income from real estate capital, and allows the deduction of expenses necessary for its attainment.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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