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A taxpayer inquired whether they could deduct renovation, community fees, and insurance costs for a property that remained vacant for part of the year. The Directorate General for Tax (DGT) ruled that the deductibility of certain expenses is contingent upon generating rental income.
Cuestión planteada Imputación de renta inmobiliaria durante los periodos en que la vivienda no estuvo alquilada, y deducibilidad de los gastos de la reforma, así como de los gastos de comunidad de propietarios y seguro de hogar.
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