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The taxpayer inquired about deductible expenses for renting a tourist apartment and how to impute income when the property is available but unrented. The DGT ruled that only expenses corresponding to the period the property is rented are deductible, and income must be imputed for the days it remains unleased.
This ruling clarifies the strict temporal link required between deductible expenses and the period of rental activity, as well as the obligation to impute imputed income even during periods of vacancy.
The tax team reviews your specific situation.
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