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V2459-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Necessary expenses and depreciation of assets provided may be deducted in the rental of real estate

A owner of a property for tourist rental asks whether they can deduct expenses for furniture, cleaning, and travel. The DGT responds that, as it is not an economic activity, this income constitutes income from real estate capital and allows for the deduction of expenses necessary for its attainment and the depreciation of assets provided.

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2023-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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