If you own an apartment, for rent you can apply the following deductions in your income statement:
- Interest you have paid for the loan you requested for the purchase of the home.
- Taxes and state housing rates, such as the cleaning, garbage and lighting rate, the IBI and the ford fee.
- The expenses paid in concept of community fee: administration, porter, gardening and surveillance.
- The expenses to formalize the rent.
- All expenses incurred to preserve and maintain the dwelling: painting, replacement of elements, various repairs.
- The insurance premium for the home of the rented dwelling, both for civil liability and burglary, fire and other incidents.
- The amounts that you have paid in the receipts of electricity, gas, water and telephone supplies.
- The amortization of housing and property due to attrition (the stipulated amount is 3% of the construction value).