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A French resident asks whether property expenses in Spain can be deducted during periods when the property is advertised for tourist rental but unoccupied. The DGT responds that annual expenses are deductible only proportionally to actual rental days.
Cuestión planteada Si serían deducibles los gastos correspondientes a los períodos en que la vivienda estuvo destinada al alquiler turístico y anunciada en plataformas, aunque permaneciera vacía, o si los gastos deducibles son únicamente los que corresponden a los días en que la vivienda estuvo efectivamente ocupada.
Los gastos de carácter anual (amortización, IBI, seguros, etc.) solo son deducibles en la proporción de días del periodo impositivo en que la vivienda esté arrendada. Para gastos de reparación y conservación en periodos de expectativa de alquiler, estos deben dirigirse exclusivamente a la futura obtención de rentas y no al disfrute del titular. Si no hay ingresos en el año, dichos gastos de reparación podrán deducirse en los cuatro años siguientes, respetando los límites legales.
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