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A pig farming operator asks whether replacing asbestos roofs with polyester ones constitutes a deductible expense or an amortizable improvement. The DGT states that if the properties are used in the business activity, the replacement could be an expense of the year if classified as repair or conservation.
Cuestión planteada Si la sustitución de los tejados tiene la consideración de gasto de conservación o reparación deducible en el IRPF, o se considera mejora, debiendo en este caso deducirse por la vía de la amortización.
La deducibilidad depende de la afectación de los inmuebles a la actividad económica. Si las obras se consideran de reparación y conservación, serían gastos del ejercicio; si se consideran mejoras que aumentan la eficiencia productiva, aumentarían el valor del inmueble y se deducirían por amortización. La calificación final de la obra es una cuestión de hecho que debe determinar la Administración.
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