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V5494-26 ·27 August 2026 ·consulta-vinculante Medium impact
Tax

Expenses for tourist accommodation properties are deductible if legal requirements are met

A company has enquired whether expenses incurred by a property used for short-term tourist accommodation are deductible for Corporate Tax purposes. The DGT has ruled that they shall be deductible provided they satisfy the requirements of accounting recognition, accrual, correlation with income, and documentary evidence.

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2026-08-27PublishedPublished 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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