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V2401-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Soundproofing costs for rental properties are classified as improvements and are deductible via depreciation

A landlord inquired whether the cost of soundproofing a wall and repainting it in a rental property was a deductible expense. The DGT has determined that the work constitutes an improvement rather than a repair expense.

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2020-07-14PublishedPublished 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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