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A property owner in the Canary Islands asks whether travel and maintenance expenses for attending community meetings at a rented property on the peninsula can be deducted. The DGT responds that these expenses are not deductible as they relate to property ownership, not rental.
Question posed: A request for clarification on whether travel, accommodation, and subsistence expenses for attendance may be deducted in the Personal Income Tax as being linked to the leased property.
Travel, accommodation, and subsistence expenses are not considered necessary expenses for the generation of income from real estate capital. As they are expenses associated with the ownership of the property and are independent of whether the property is rented, they are not deductible. Only expenses necessary for the generation of income, corresponding to the period in which the property is leased, are deductible.
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