Skip to content
V1090-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Only the proportional share of repair and maintenance costs affecting the rented room may be deducted

The taxpayer inquired whether they could deduct the outstanding balance of repair costs for their entire property when now only renting out a single room. The Directorate General for Tax (DGT) ruled that they may only offset the proportional share of said balance corresponding to the leased room.

In 6 key points

How it affects those involved

This ruling limits the tax deductibility of property maintenance expenses for taxpayers who rent out only a portion of their residence, requiring a strict proportional allocation between the rented area and the rest of the property.

Lifecycle

2024-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact