Doctrine by topic · DGT Observatory

Necessary expenses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2018–2025

Current position

Expenses necessary to obtain income from real estate capital are deductible provided they are substantiated. In the case of subleases, the amounts paid to the owner for the lease of the property are deductible. Likewise, both the interest actually paid on loans and those imputed as benefits in kind are considered necessary expenses.

The DGT's position remains stable regarding the application of the concept of necessary expense for income from real estate capital. The doctrine has progressively clarified the nature of certain concepts, such as the deductibility of cleaning costs in tourist rentals or the inclusion of interest imputed as benefits in kind.

Turning points

  1. V2279-20

    Establishes that the cost derived from the removal of furniture is a necessary expense as it is a condition for entering into the contract.

  2. V1483-22

    Clarifies that in subleases, the amount paid to the owner for the lease of the property is deductible.

  3. V0777-25

    Includes both interest actually paid and interest imputed as benefits in kind as necessary expenses.

Analysis based on 9 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V0777-25 5 May 2025

Deduction of mortgage interest and in-kind remuneration in real estate income

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del capital inmobiliariogastos necesariosintereses de capitales ajenosvaloración de rentas en especie LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V1987-22 19 Sept 2022

Cleaning costs for tourist rental properties are tax-deductible

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de capital inmobiliariogastos deduciblesalquiler turísticorendimiento netoamortización LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V2279-20 6 Jul 2020

Costs for removing furniture to facilitate a new lease are tax-deductible

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogasto deduciblearrendamiento de viviendagastos necesariosactividad económica LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V2303-18 7 Aug 2018

Life insurance premiums cannot be deducted from real estate capital income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogasto deducibleseguro de vidacrédito hipotecariogastos necesarios LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual

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