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V1048-22 ·10 May 2022 ·consulta-vinculante Medium impact
Tax

Costs of donor's nursing home care are not deductible from real estate income

A taxpayer inquired whether the nursing home expenses of their uncle could be deducted from the income of properties received through a universal donation. The Directorate General for Taxes (DGT) ruled that these expenses are not deductible when determining the net income of the properties.

In 6 key points

How it affects those involved

The ruling clarifies that personal care expenses of a donor cannot be treated as property maintenance or management expenses for the recipient, preventing the reduction of taxable real estate income through non-related personal costs.

Lifecycle

2022-05-10PublishedPublished 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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