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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A property owner enquired whether renovation costs incurred while a property was unrented were deductible. The DGT ruled that they are deductible provided they are intended exclusively for the future generation of income and the expectation of rental is proven.
This ruling clarifies the tax deductibility of maintenance and repair expenses for properties currently vacant but being prepared for the rental market, provided the intention to lease is documented.
The tax team reviews your specific situation.
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