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A taxpayer asks how to deduct expenses for works carried out on a property intended for rent. The DGT explains that the classification of the work determines its tax treatment.
Question raised: A request is made to indicate how the expenses understood to be for repair and maintenance may be deducted in the next Personal Income Tax return.
Repair and maintenance works are those intended to maintain the useful life and capacity for use of the property. Expansion or improvement works are those that increase the capacity, habitability, or useful life of the property. If the works are improvements or expansions, they form part of the acquisition value of the property. If they are repairs or maintenance, they are not included in said value. The taxpayer must justify the expenses through invoices that comply with legal requirements.
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