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A taxpayer inquired whether furniture and life insurance associated with a loan for a tourist apartment are deductible. The DGT ruled that furniture is deductible through depreciation, and life insurance is deductible if its procurement was a necessary condition for obtaining the loan.
This clarification confirms the criteria for deducting specific expenses against real estate income, distinguishing between asset depreciation and financing-related insurance costs.
The tax team reviews your specific situation.
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