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A owner of a property for tourist rental asks whether they can deduct expenses for furniture, cleaning, and travel. The DGT responds that, as it is not an economic activity, this income constitutes income from real estate capital and allows for the deduction of expenses necessary for its attainment and the depreciation of assets provided.
Question posed: Request to know whether expenses for furniture, appliances, household goods, bedding, towels, products for cleaning the property, as well as travel expenses in a private vehicle due to residing in a different locality from the rented property for the purpose of cleaning and the delivery and collection of keys, are deductible in Personal Income Tax.
Rental income is considered income from real estate capital. Expenses necessary for its attainment are deductible, limited to the period during which the property is rented. Likewise, amounts allocated to the depreciation of the property and other assets provided therewith may be deducted, provided they correspond to their effective depreciation.
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