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A query is made as to whether a community of property that leases real estate may deduct its expenses globally or must impute them to each asset. The DGT responds that expenses must be deducted individually, taking into account the connection to each lease.
Question posed: Deductibility of expenses incurred by a community of property engaged in the leasing of real estate. Deductibility of expenses globally, regardless of the asset generating the yield, or individually, being imputed to each property.
To determine the net yield, the community must compute as gross yield the amount paid by the lessees. Deductible expenses shall only be the portion that corresponds proportionally to the leased properties and based on the lease term. Therefore, the deductibility of expenses must be addressed individually and not globally, being linked to each property.
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