Owners of properties intended for rent can benefit from deductions on their Income Tax return for the cost of installed furniture and appliances. According to the criteria of the General Directorate of Taxes, this deduction is applied through an amortization system, which spreads the deductible value over the years based on the depreciation of the assets.

Items such as sofas, beds, tables, refrigerators, washing machines, or air conditioning systems, if directly linked to generating real estate income, are considered assets that lose value with use. The annual deduction allows for the write-off of this effective depreciation.

The usual amortization system sets a maximum linear coefficient of 10% per year on the acquisition cost of the furniture, with a maximum period of 20 years. For instance, an investment of 5,000 euros in furnishings could allow a deduction of up to 500 euros annually for a decade, provided the property remains rented.

To make this deduction, it is essential to keep the original purchase invoices in the owner's name and be able to prove that the furniture is part of the rental agreement. Repairs to existing items are considered "repair and maintenance" expenses and are fully deductible in the corresponding tax year.

This possibility, included in the IRPF Law and supported by binding consultations from the General Directorate of Taxes, although not a legislative novelty, remains one of the most overlooked deductions by landlords.