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The taxpayer leases their own property to pay rent for a new property where they are a tenant. The DGT states that the rent for the new property is not a necessary expense to generate income from the leased property.
Question posed: Possibility of deducting the rent paid for a second property from the income obtained through the lease of one's own property in the Personal Income Tax.
Income from the lease of one's own property constitutes income from real estate capital. Only expenses necessary for obtaining said income, corresponding to the period in which the property is leased, are deductible. The rental of another property is not considered a necessary expense for obtaining income from one's own property and is therefore not deductible.
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