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V2470-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Rental expenses paid by landlord may count towards deduction base

The consultant asks whether administration costs paid by the rental of their habitual residence can be included in the deduction base. The DGT responds that only expenses and taxes that the owner must pay and that the contract passes to the tenant may be included.

The question raised

Cuestión planteada Si tales gastos son susceptibles de integrar la base de deducción en la deducción por alquiler de la vivienda habitual.

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