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Imputed Income: 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 12 rulings · 2015–2026

Current position

Repair and maintenance expenses are deductible if they are aimed exclusively at the future obtaining of real estate capital income and not at the owner's enjoyment. Annual expenses, such as depreciation, Property Tax (IBI) or insurance, are only deductible in proportion to the number of days during the tax period in which the property is leased. Any excess of deductible expenses over the gross income may be offset in the following four years.

The DGT's position on the deductibility of expenses in real estate income remains constant at its core. The most recent rulings (V1154-26 and V5255-26) reiterate and specify the application of temporal proportionality for annual expenses and the necessity for repairs to seek the obtaining of income.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V5255-26 24 Jul 2026

Annual property expenses deductible only for actual rental days

SG de Fiscalidad Internacional
rendimientos del capital inmobiliariorentas imputadasgastos de reparación y conservaciónamortizaciónexpectativa de alquiler TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1TRLIRNR — RDLeg 5/2004 del IRNR art. 13.3
Affects CompanyExpat · Non-residentIndividual
V1417-25 24 Jul 2025

Deductibility of repair and annual expenses for rental properties

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónexpectativa de alquilerrentas imputadasgastos de carácter anual LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V2830-20 22 Sept 2020

Property in Málaga subject to Wealth Tax and deemed income for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
impuesto sobre el patrimoniorentas imputadasresidencia habitualbonificacióndeducción por rentas LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 3LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 5
Affects CompanyExpat · Non-residentIndividual
V1825-20 8 Jun 2020

Dividends from a Mexican transparent company taxed as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
transparencia fiscal internacionalrendimientos de capital mobiliariodoble imposición internacionalsociedad en transparenciarentas imputadas LIRPF — Ley 35/2006 del IRPF art. 25.1.aLIRPF — Ley 35/2006 del IRPF art. 80
Affects CompanyExpat · Non-residentIndividual
V2521-15 5 Aug 2015

Non-residents' tax obligation on immovable rental income in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
rentas imputadasentidad en régimen de atribución de rentasno residentemodelo 210hecho imponible TRLIRNR — RDLeg 5/2004 del IRNR art. 12.1TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.g
Affects CompanyExpat · Non-residentIndividual

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