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V2216-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Replacing doors is a repair expense, but not deductible if carried out when the property was the main residence

A taxpayer asks whether replacing doors and installing air conditioning and awnings constitute repair or improvement expenses. The DGT determines that door replacement is a repair but is not deductible due to the timing of the expense, while the other elements are classified as improvements.

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2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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