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A taxpayer has inquired whether expenses incurred for commercial premises that are currently unleased but being held for lease can be deducted. The Directorate General for Taxes (DGT) ruled that advertising expenses require proof of the intent to lease and their correlation with future income, whereas other expenses are only deductible once the premises are actually leased.
This ruling clarifies the distinction between deductible and non-deductible expenses for property owners during vacancy periods, emphasizing the need for evidence of active marketing to justify advertising costs.
The tax team reviews your specific situation.
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