Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A owner of a holiday rental property asks which expenses can be deducted and in what proportion if the property is not rented throughout the entire year. The DGT rules that deductible expenses must be proportional to the period during which the property was actually rented.
Question posed: Whether the following expenses can be deducted from the income obtained from said rental and in what proportion in the event that the property is not rented for the entire period: amounts allocated to services and utilities, property insurance, expenses related to the payment of taxes such as IBI or the waste tax, homeowners' association fees, mortgage interest borne by the owner, amounts paid to an intermediary company, maintenance and repair expenses (including cleaning), furniture and household goods, and amounts allocated to depreciation.
Expenses necessary to obtain income from real estate capital are only deductible for the period during which the property is rented. Annual expenses, such as IBI (Property Tax), insurance, community fees, or mortgage interest, shall be calculated proportionally to the number of rental days. Furniture shall be deducted through depreciation according to the simplified table, also proportional to the rental days. Utilities are only deductible if paid by the lessor and not if paid directly by the lessee.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.