Can I claim expenses for a vacant property?

Yes, you can claim ongoing expenses like:

• Property Management Fees
• Insurance
• Repairs and Maintenance if the property is actively marketed for rent.

However, pre-first letting expenses can only be claimed if the property has been vacant for at least 6 months, and the maximum deductible amount is €10,000. Expenses related to personal use or properties held for sale are not deductible.