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V1417-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Deductibility of repair and annual expenses for rental properties

The taxpayer asks whether all repair costs for a tourist rental property can be deducted or only proportionally to the rental days. The tax authority states that repair costs depend on income generation and proof of rental expectation, while annual expenses are deductible only proportionally to the rental period.

In 6 key points

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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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