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MEDIUM
FISCAL

Interest and property amortisation deductible for rental activity

V1363-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1363-25
Published
21 Jul 2025

Summary

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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