Skip to content
V2591-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

Deductibility of community property works depends on the owner's use of the property

A homeowners' association has queried whether repair costs incurred following a technical inspection are deductible for co-owners in their personal income tax (IRPF). The Directorate General for Taxes (DGT) has ruled that deductibility will depend on the specific use each co-owner assigns to the property and the type of income derived from it.

In 5 key points

Lifecycle

2017-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact