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A query was raised regarding whether a one-night rental (from 12:00 to 12:00) counts as one or two days for the purpose of deducting expenses. The DGT ruled that only the expenses and depreciation corresponding to the actual period during which the property was rented may be deducted.
Question posed: In the event that the property is rented for only one night, being made available to the tenant from 12:00 on one day until 12:00 on the following day, whether said property is considered to have been leased for 1 or 2 days for the purposes of allocating the corresponding expenses when calculating the net yield of real estate capital from said lease.
To determine the net yield, necessary expenses and depreciation may be deducted only in proportion to the period of time during which the property has been rented. In the case of a rental from 12:00 on one day to 12:00 on the following day, the expense and depreciation corresponding to 1 day are deducted.
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