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V1930-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Cannot claim 70% rental reduction unless first-time or in high-demand area

A taxpayer asks whether they can claim a 70% reduction for property rental and deduct a civil liability insurance. The DGT states that the conditions for the 70% reduction are not met and that the insurance is not deductible from work income.

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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