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MEDIUM
FISCAL

Replacement of a bath or shower can be deducted as repair and maintenance

V1931-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1931-25
Published
15 Oct 2025

Summary

A landlord of a rented property asks whether the cost of replacing a broken bath with another or with a shower can be deducted. The DGT responds that this expense is deductible as repair and maintenance in personal income tax.

In 5 key points

Lifecycle

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

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