Allowable expenses for Furnished Holiday Lettings in Portugal

I am a bit confused what is allowable expenses for FHL in Portugal. My partner has begun renting out his apartment in Portugal to holiday makers. The expenses incurred are: Management costs (commission) which I am guessing would go into professional costs Management costs (cleaning, laundry meeting and greet etc) which I guess would be general expenses Purchases and maintenance (general expenses) There were also set up costs which include paying accountants to obtain the necessary AL licence from the Portuguese Authority without which the apartment could not be legally rented out to holiday makers Professional fees incurred to appointing accountants in Portugal to ensure that the correct taxes are paid on any propery income to the Portuguese authority There will be tax payable in Portugal on the income from a booking which was paid for in March although this won't be billed in Portugal until the end of the year I think so the SA from April 23/April 24 won't include this sum I hope this is clear and that you can answer the above so that I can be sure that my partner will be filling out his SA tax return correctly. My partner is retired (as of 2018) if that has any bearing on the above and lets out an apartment to a long term renter in the UK which will also be declared for tax purposes in a SA tax turn for 2023/2024.

Hi catalib,
We would advise consulting PIM4115 as a starting point regarding Furnished Holiday lettings found here:
PIM4115 - Furnished holiday lettings: calculating profits and losses
We would also direct you to the SA105 property pages, especially rent paid, repairs, insurance and costs of services provided where you would declare commission based income as well as cleaning, laundry, and meet & greet costs.
PIM2120 - Deductions: main types of expense: legal and professional costs
In terms of payment to Accountants, PIM2120 refers:
PIM2120 - Deductions: main types of expense: legal and professional costs
Which would be declared under Legal, management and other professional fees.
Thank you.