Skip to content
V3235-19 ·25 November 2019 ·consulta-vinculante Medium impact
Tax

Replacing windows in a rented property is a deductible expense for Personal Income Tax (IRPF)

A property owner inquired whether the cost of replacing windows with energy-saving models in a rented property can be deducted. The Directorate General for Taxes (DGT) ruled that this constitutes a repair and maintenance expense deductible from income from real estate capital.

In 5 key points

Lifecycle

2019-11-25PublishedPublished 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