The Royal Decree-Law 1/2017, was published in the BOE of urgent measures of consumer protection in terms of land clauses, which regulates the extrajudicial channel to solve the claims of the consumers derived from the last judicial judgments and the tax consequences of the same.

The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.