Reporting Spanish rental income on Irish return

[JLenn68]

Hi,

I'm trying to do my Form 11 for 2020. Due to Covid, I only managed to rent out my apartment in Spain for Qtrs 1 and 3 last year (Rental income is taxed quarterly in Spain). Does anyone know if I can claim all expenses i.e - Community fees, electricity, wifi for the entire year in my form 11?

Many thanks.

 

[jpd]

allowable expenses are listed here [broken link removed]

Electricity, wifi etc are not allowable - normally they are payable by the tenant not the landlord

Community charges are probably allowable as they are charged to the owner, not the tenant