Skip to content
V1791-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Deduction of expenses and depreciation for renting rooms in a primary residence

A taxpayer inquired about the tax treatment of renting out two rooms in their home while residing in another. The DGT ruled that this income constitutes returns from real estate capital and detailed the deductible expenses and their calculation methods.

In 6 key points

How it affects those involved

Taxpayers renting out parts of their primary residence must report this as real estate capital income and can deduct specific expenses and depreciation through pro-rata calculation.

Lifecycle

2021-06-09PublishedPublished 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