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V0916-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Deductibility of repair and conservation costs for properties intended for rental

A taxpayer asks whether adaptation costs for converting a premises into a tourist property are deductible before rental begins. The DGT responds that such costs are deductible as rental income from immovable property, provided there is evidence of rental intent and income limits are respected.

In 6 key points

How it affects those involved

Taxpayers planning to convert premises into tourist properties may deduct adaptation costs if rental intent is proven and income thresholds are met.

Lifecycle

2025-05-26PublishedPublished 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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