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V3363-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Deduction for rental allowed if loft is adapted and used as habitual residence

The consultant asks whether rental expenses for a loft used as office or residence can be deducted. The DGT responds that if the space is adapted and used as a residence, the deduction may be applied provided the taxable base and residence requirements are met.

In 5 key points

How it affects those involved

Taxpayers can claim rental deductions if a loft is properly adapted and used as a habitual residence, meeting specific conditions.

Lifecycle

2014-12-23PublishedPublished 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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