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V1584-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Tourist stay tax is both income and a deductible expense for real estate capital returns

A taxpayer has enquired whether the tax on stays in tourist establishments is deductible when renting out a tourist property. The DGT has ruled that, as it is a tax which the owner must pass on to the customer and self-assess, it must be accounted for as both income and an expense.

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2020-05-26PublishedPublished 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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