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The taxpayer asks whether they can deduct Property Tax (IBI) in their Personal Income Tax (IRPF) return regarding the imputed income from a garage. The Directorate General for Taxes (DGT) responds that the regime for imputed real estate income does not allow for the deduction of expenses associated with the property.
Question raised: Deductibility of Real Estate Tax (IBI) in Personal Income Tax.
The regime for the imputation of real estate income established in Article 85 of the Personal Income Tax Law does not allow for the deduction of expenses associated with the property generating said imputed income.
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