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V2201-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Deductions for rented property not allowed under special regime

A contributor under the special regime for displaced workers asks whether expenses related to a rented home in Spain can be deducted. The DGT states that the deduction provision applicable to residents in other EU member states cannot be applied.

In 6 key points

How it affects those involved

Contributors under the special regime for displaced workers cannot deduct expenses for rented property in Spain.

Lifecycle

2025-11-17PublishedPublished 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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