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V1891-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Repair and conservation costs deductible; improvements added to acquisition value

The taxpayer asks how to distinguish between repair and improvement works for IRPF rental deductions. The tax authority clarifies that repairs preserve the property's utility and are deductible, while improvements or expansions increase its capacity or useful life and must be added to the acquisition value.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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