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V3195-19 ·18 November 2019 ·consulta-vinculante Medium impact
Tax

Home and rental insurance are deductible, but furniture and appliances only via depreciation

A query is made regarding whether home insurance, rent, appliances, and furniture are deductible in a residential lease. The DGT responds that insurance constitutes deductible expenses, whereas furniture and appliances are deducted through depreciation.

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2019-11-18PublishedPublished 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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