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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.
Question posed: Whether such expenses are eligible to be included in the deduction base for the deduction for rental of the primary residence.
For the deduction for the rental of a primary residence, the base includes the rental amount and the expenses or taxes that the lessor must pay and which are passed on to the lessee, such as community fees or IBI. The waste management fee, utilities (water, electricity, gas), or the security deposit do not form part of the base. Regarding the aforementioned administration expenses, the text does not explicitly include them as a concept reimbursable in the same category as the community fees or the IBI.
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