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The consultant asks whether expenses for works on a property intended for rental to students can be deducted. The DGT responds that repair and maintenance costs are deductible if aimed at generating rental income, while improvements or extensions are incorporated into the acquisition value.
Taxpayers can deduct repair and maintenance costs on properties intended for rental, provided they are directed towards generating rental income; improvements and extensions are added to the property's acquisition cost.
The tax team reviews your specific situation.
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