Some Timeshare Tax Implications

Did you think timeshares are exempt from taxes? Well, you’re absolutely wrong. A timeshare property is a capital asset; you can generate profits from it once it is sold. It is not considered an investment unlike real estate properties since you actually do not own the unit but rather what you have are rights to utilize the property.

To be eligible for income tax, the property must be owned for at least 1 year or 12 months. Once you purchase a timeshare, you are obligated to pay all fees associated to your unit. This includes the annual maintenance fees and the closing costs. The maintenance fees are needed for the upkeep of the unit. This can be in the form of utility, water, and electric bills, among others. The closing cost is the amount you need to pay when you decide to buy a shared vacation property.

Like any other real estate property, the buyer will declare capital loss once his vacation property experiences timeshare loss. The losses will not be deducted from the annual tax returns. Situations may vary if the property is regularly rented. But in any case, a loss on sale will be deducted as allowable ordinary loss in tax returns once it is termed as allowable business loss. There will be no declaration of loss on sale if the unit had been changed back “to personal use before selling”.

There are no other deductibles allowed other than property tax that is separately billed.

If the loan is taken as mortgage and the purchaser has no other “deductible mortgages except primary home mortgage”, the interest on timeshare loans may be deducted. But the sad part here is that vacation property loans are termed as consumer loans in which not all are eligible as mortgage loans. And so, “interest cannot be deducted on multiple vacation property loans at a time if the owner investor has a primary home mortgage although the investor can deduct interest on multiple timeshares if they are located at the same resort because it can classified as a single timeshare”.

Whatever you do, once you purchase a timeshare, you will always be bombarded with payments and that include income tax payments. If you plan to purchase one, make sure that you can sustain paying these or you might end up with nothing in your pocket. Be wise enough to look at your current situation and plan the future ahead.

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