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V2348-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

Gastos community, IBI and container insurance deductible in rental of habitual home

The taxpayer asks whether the full rental amount, including repairs, waste fees and community charges, can be deducted. The tax authority confirms that only charges passed on to the tenant, such as community fees, IBI or container insurance, can be deducted.

In 6 key points

How it affects those involved

Renters can only deduct charges directly passed on to them by the landlord, such as community fees, IBI or container insurance.

Lifecycle

2021-08-18PublishedPublished 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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