Skip to content
V1991-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

Derrama expenses may be deducted as repair and maintenance if justified by invoice

A commercial premises owner inquires how to substantiate the deductibility of community assessment expenses. The DGT indicates that they shall be deductible if they are repair or maintenance expenses and must be justified by invoice.

In 6 key points

Lifecycle

2023-07-07PublishedPublished 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