Skip to content
V1936-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Gastos and amortisation of movable assets in rented property

A property owner in a rented property asks whether movable and household expenses can be deducted directly or through amortisation. The DGT responds that necessary expenses for income generation and amortisation of movable assets reflecting their effective depreciation can be deducted.

In 6 key points

How it affects those involved

Property owners can deduct expenses for household goods and amortisation of movable assets used in rented properties, provided they reflect effective depreciation.

Lifecycle

2025-10-15PublishedPublished 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