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An owner of a leased property inquires about which expenses may be deducted in their Personal Income Tax. The DGT clarifies that, if the lease does not constitute an economic activity, the rules for income from real estate capital apply.
Question posed: Clarification regarding the actual expenses that may be deducted in Personal Income Tax.
Expenses necessary for obtaining income are deductible, including interest on third-party capital, repair and maintenance expenses (excluding extensions or improvements), taxes, administration services, lease formalization expenses, doubtful debts, insurance premiums, utilities, and depreciation. Expenses must be allocated to the period in which they become due and their reality must be substantiated by evidence admitted in law.
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