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V1381-26 ·4 June 2026 ·consulta-vinculante Medium impact
FISCAL

Rental property expenses deductible if linked to business activity

The consultant asks whether acquisition and licensing costs of a jointly owned property can be deducted. The DGT states that such expenses are deductible if the property is a patrimonial element linked to business activity and the expenses correlate with income.

In 6 key points

Lifecycle

2026-06-04PublishedPublished 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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