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V1933-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Repair and conservation costs deductible if solely for future rental income

A couple asks whether expenses for renovations and furnishings made before renting out a property as a tourist accommodation are deductible. The DGT responds that such expenses are deductible if proven to be for future rental income and not for personal use, within the limits of full 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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