Skip to content
V1491-14 ·6 June 2014 ·consulta-vinculante Medium impact
Tax

Tax treatment of works in rented buildings depends on accounting classification

A taxpayer has inquired whether payments for works in rented buildings can be deducted as an expense in the period they are paid. The DGT has ruled that the tax treatment follows accounting standards, depending on whether the works are classified as repairs, renovations, extensions, or improvements.

In 6 key points

Lifecycle

2014-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact