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V2938-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Deduction for apartment hotel rental not allowed

The consultant asks whether rental expenses for an apartment hotel used for work purposes in 2018 can be deducted. The DGT responds that this deduction is not available as it was abolished, and the transitional regime only applies to contracts prior to 2015.

In 5 key points

How it affects those involved

Claimants cannot deduct rental costs for apartment hotels used for work purposes, as the deduction was abolished and the transitional regime does not cover post-2015 contracts.

Lifecycle

2018-11-14PublishedPublished 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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