The conditions for tax deductions for work carried out in rented accommodation differ depending on whether it is rented bare or furnished. In 2023, have you carried out work in a rental property or that you intend to rent? Don't forget to take this into account when you complete your tax return.
If you have rented one or more unfurnished accommodations, as long as the amount of rent you collected in 2023 has not exceeded €15,000, you are automatically covered by a simplified tax regime.