With the exception of financial expenses, depreciations and expenses related to furniture, household appliances and items of comfort and decoration, all the expenses incurred for obtaining rental income are tax deductible (when dealing with common costs relating to buildings with several owners, the rule being the per thousand or the property’s taxable value for the purposes of building units or units for independent use ).

The expenses incurred in after January 1, 2015, with maintenance and conservation works carried out during the 24 months before the start of the lease, become deductible, provided that the property has not been used for other purpose other than lease.