A landlord may face a situation where they need their leased apartment for their own use. On the other hand, it is quite common that a place that is first used as a home is later utilized as an investment and a rental apartment.. It may also be the case that an apartment is rented in part or sublet, meaning that a part of it is always used personally by the landlord. This personal use affects the deductibility of expenses.
Home Information database Own use and its implications