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MEDIUM
FISCAL

Deductibility of repair costs in properties expected to be rented

V1408-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1408-25
Published
24 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-24PublishedPublished 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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