I just made my declaratin... According to my CPA the new rues for private people are as follows:
15% up to 12.000 Euro
35% for everything more that 12.000
45% for eveything more than 35k (or45... I amnot sure)
but what is "Everything".... well.... it is everything.... So in your case the 270,00 Euro. No deduction at all!!!
It is not worth doing it as a private person any longer. This is what they wanted to do. You can´t deduct anything, you have to register evry guest in advance, and you can rent out your place only for 90 days (or 60 days in smaller cities and Islands)