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Se consulta si los gastos de limpieza y mantenimiento por humedades en un piso destinado al alquiler son reparaciones o mejoras. La DGT responde que las reparaciones mantienen la vida útil y son deducibles, mientras que las mejoras o ampliaciones aumentan la capacidad o habitabilidad y forman parte del valor de adquisición.
The tax team reviews your specific situation.
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