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V1965-17 ·20 July 2017 ·consulta-vinculante Medium impact
Tax

Financial and repair expenses are deductible only if they are linked to the leased properties

A query is made as to whether financial expenses from loans to acquire shares in a community of property and repair expenses for dwellings occupied by co-owners are deductible. The DGT responds that only expenses necessary to obtain income from real estate capital are deductible, limited to the proportional part of the properties intended for leasing.

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2017-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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