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V3163-20 22 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Utility costs are deductible only to the extent they relate to the period the property is rented

The inquirer asks whether utility expenses for a holiday rental property can be deducted only for the days it is rented. The DGT rules that, as these constitute income from real estate capital, only the expenses necessary to obtain such income corresponding to the rental period are deductible.

The question raised

To determine whether the deductibility of electricity and internet expenses for said dwelling only applies to the days on which it is rented.

The DGT's ruling

In income from real estate capital, only the expenses necessary for its obtaining corresponding to the period of time in which the property has been rented may be deducted. Expenses for water, electricity, gas, and internet shall only be deductible to the extent that they are actually incurred and paid by the lessor. If these amounts are passed on to the tenant, they shall be accounted for as gross income and shall, in turn, be deductible.

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