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V1408-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Deductibility of repair costs in properties expected to be rented

A taxpayer asks how to deduct repair costs carried out in a property during rental periods. The DGT responds that such costs are deductible if it can be proven they were carried out to obtain future rental income and not for the owner's personal use.

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2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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