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A taxpayer inquired whether they could deduct expenses for a property used as a primary residence but partially rented out for holiday purposes. The Directorate General for Taxes (DGT) ruled that, as no hotel services are provided and no employees are hired, the income is classified as income from real estate capital, allowing for the deduction of proportional expenses and depreciation.
Question posed The taxpayer asks whether they can deduct the following expenses from the income obtained from said rental:
Income from holiday rentals is classified as income from real estate capital if no hotel services are provided and no person is employed under a full-time contract. Expenses necessary for obtaining such income are deductible, limited to the portion of the property and the rental days. Depreciation of the property and the leased movable assets is permitted according to their effective depreciation. Utility expenses are only deductible if paid by the lessor and must be prorated if they cannot be individually identified.
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