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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could deduct renovation, community fees, and insurance costs for a property that remained vacant for part of the year. The Directorate General for Tax (DGT) ruled that the deductibility of certain expenses is contingent upon generating rental income.
Taxpayers must ensure properties are actively generating rental income to qualify for the deduction of associated maintenance and operational expenses.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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