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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether the costs of replacing a boiler, sofa, and bed could be deducted for a rental property. The DGT ruled that boiler replacement is a deductible repair expense if the property is used exclusively for rental purposes, while furniture costs must be deducted through depreciation.
This ruling clarifies the distinction between immediate repair expenses and assets that must be depreciated over time, providing certainty for property owners regarding tax deductions for holiday rentals.
The tax team reviews your specific situation.
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