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V2385-19 ·11 September 2019 ·consulta-vinculante Medium impact
Tax

Replacing appliances and furniture is not a repair expense, but is deductible via depreciation

A landlord of a rented property asks whether replacing a washing machine and a sofa can be deducted as a repair expense or must be depreciated. The DGT rules that these items are not maintenance expenses, but rather their deductibility is achieved through depreciation.

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2019-09-11PublishedPublished 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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