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V0110-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Repair costs for rented properties can be justified by means other than invoices

A taxpayer inquired whether they could deduct maintenance expenses for a rented property without possessing the invoice from the service provider. The Directorate General for Taxes (DGT) responded that, while the invoice is the primary method, other forms of evidence admissible under law may be used.

The question raised

Whether it is possible to deduct these expenses when calculating the net income from real estate capital in the Personal Income Tax return.

The DGT's ruling

Regarding income from real estate capital, repair and maintenance expenses are deductible provided they do not exceed the gross income obtained. The substantiation of these expenses may be carried out by any means of proof admitted in Law, as the invoice is not an exclusive means of proof. Notwithstanding, the Administration has the competence to assess the veracity of said evidence.

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