Skip to content
V1723-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Deduction for rental expenses not allowed if contract signed after 1 January 2015

The taxpayer asks whether rental expenses for a second home for work purposes can be deducted. The DGT responds that this is not possible as the contract was not signed before 2015.

In 5 key points

How it affects those involved

Taxpayers who signed rental agreements after 1 January 2015 cannot claim deductions for rental expenses related to work purposes.

Lifecycle

2018-06-18PublishedPublished 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