Which costs can deduce the arrendador of a house?

In IMOPRAT follow giving you all the relative information to the taxation of the house so that you do well your Statement of the Income and do not lose the opportunity to deduce you at all that it was related with your house. If you are proprietary of a floor in hire and want to know which costs can deduce you, follows reading!

With the general descent of the price of the house, are many the ahorradores that have decided to buy a floor to put in hire. And it is that a monthly income for hire supposes a main profitability that what offer the majority of banking deposits and plans of saving. Nevertheless, have a floor in hire generates right and obligations tributarias, and now that touches to do the statement of the income, suits you know all what can deduce you like arrendador.

First, the deduction by hire

As we count you in a post anterior, can deduce you until 60% of the net performances obtained by the hire and until 100% if your tenant has among 18 and 30 years. Also you can deduce you the hire if the tenant has until 35 years but his agreement signed before 1 January 2011.

The deductible costs

Have a floor for hire in Barcelona? Then , you can deduce you some costs linked to the hire to recess the entry to declare to Property. It is a reduction that applies in the statement of the income on the net performances.

Specifically, the Agency Tributaria says: “they Can deduce of the whole performances all the necessary costs for his obtaining, as well as the destined quantities to the amortización of the real estate and of the other sakes yielded with the same, whenever they answer to his effective depreciation.” And they are these:

Interests and other costs of financing of the extraneous capitals invested in the acquisition or improvement of the real estate leased.
Interests and other costs of financing of the utensils yielded with the house leased whenever they belong to the owner or when titling of the real right.
Tributes, recargos no state, taxes and recargos state whenever incidan on the performances computed or on the sakes or producing rights of the same and do not have penalizing character (the Tax on Sakes Real estates, the taxes of cleansing, collected of rubbishes and lighted up among others).
The costs ocasionados by the formalisation of the lease, cession or constitution of rights.
The costs derived of the defence of relative juridical character to the sakes, rights or performances.
The costs of conservation and reparation of the house leased.
The costs derived of services and supplies.
The amortización of the real estate and, in his case, the one of the sakes yielded with the same.
The premiums of agreements of sure that have by object the sakes or producing rights of the performances.
The costs of administration, surveillance, goal, taken care of gardens and other personal services devengados by third.
The balances of doubtful collection that are properly justified.
In the celebrated agreements before 9 May 1985 that do not enjoy of the right to the review of the income of the agreement, will include incidentally like deductible cost the quantity that corresponds to the amortización of the real estate.

They will not be deductible like costs, among others:

The payments effected by reason of accidents occurred in the sakes real estates that give place to decreases in the value of the heritage of the taxpayer.
The amount of the improvements effected in the sakes real estates, without prejudice to the recovery of his cost by a road of amortizaciones.

It thinks that the net performance of a hire (the paid by the tenant – deductible costs) can be even negative. In this case, will be able to deduce you the excess in the four following years.

You knew that you could deduce you all this like owner? It has looked you useful this information?


 Published in  Api, House  Written by  Anna Gaya Dates of publication  May 7, 2015