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The inquirer asks whether cleaning and material replacement expenses between tourist rentals are deductible. The DGT responds that, as no hotel services are provided and there is no full-time employee, the income constitutes income from real estate capital, and allows the deduction of expenses necessary for its attainment.
Question posed: Requirements for the deductibility of said expenses in the Personal Income Tax.
If the tourist rental does not include hospitality services or have a full-time employee, the income is classified as income from real estate capital. In this case, all expenses necessary for its attainment are deductible, as well as the depreciation of the property and the assets provided that correspond to effective depreciation. The 60% reduction for residential rental is not applicable if the lease is for seasonal use.
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