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V1363-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Interest and property amortisation deductible for rental activity

The consultant asks whether interest on a personal loan, fees and expenses of an industrial property used for rental can be deducted. The DGT responds that as the property is an element linked to economic activity, financial expenses and amortisation are deductible.

In 6 key points

How it affects those involved

Taxpayers can deduct interest and amortisation expenses from rental properties used in economic activity.

Lifecycle

2025-07-21PublishedPublished 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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