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The taxpayer asks whether they can deduct the rent paid for their primary residence from the income generated by leasing another property. The Directorate General for Taxes (DGT) rules that such an expense is not considered necessary for obtaining real estate capital income.
Question posed: The possibility of deducting the rent paid for the residence in which the taxpayer resides from the income obtained from the property owned by them which is currently leased is consulted.
Income from the lease of a property is considered real estate capital income. Only expenses necessary for its attainment are deductible, such as interest, repairs, taxes, or depreciation of the leased property. The rent for the residence where the owner resides is not a necessary expense to obtain the income from the leased property, and therefore is not deductible.
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