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A taxpayer has enquired whether travel expenses incurred in their own vehicle for cleaning and maintenance tasks at a tourist rental property are deductible. The Directorate General for Taxes (DGT) states that if the rental is not classified as an economic activity, it constitutes income from real estate capital, and expenses must be necessary to obtain such income.
Question posed: It requests to know whether travel expenses in one's own vehicle to the dwelling can be deducted for the services mentioned in the Personal Income Tax.
If the lease is not an economic activity, the income is classified as real estate capital income and only the expenses necessary for its acquisition are deductible pursuant to Article 23.1 LIRPF. The deductibility of expenses must be calculated proportionally to the number of days the property is rented. The necessity of the expense must be substantiated through means of proof admitted in law.
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