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V2023-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Appliances provided with a property are deductible through depreciation

A taxpayer has enquired whether the cost of purchasing appliances can be deducted when renting out a property. The DGT has ruled that these assets must be deducted via depreciation, following the coefficients set out in the simplified table.

In 5 key points

How it affects those involved

This clarifies the tax treatment for landlords regarding movable assets, ensuring that appliance costs are recovered through systematic depreciation rather than as immediate expenses.

Lifecycle

2024-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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