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Dutch residents inquire about the deductibility of property expenses and amortisation of a property in Spain used partly for rental and partly for physiotherapy. The DGT clarifies the treatment of rental income from real estate and economic activities.
Cuestión planteada Los consultantes plantean las siguientes cuestiones:
Para la parte de la vivienda alquilada, se puede deducir la amortización prorrateada por los días de arrendamiento. Los gastos de reparación y conservación solo son deducibles si el inmueble está arrendado o si se acredita su necesidad para la futura obtención de rentas. Los gastos fijos (comunidad, IBI, luz) solo son deducibles en la proporción y tiempo que el inmueble esté alquilado. Si los consultantes usan la vivienda para su propio uso, los gastos de reparación no serán deducibles.
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