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A taxpayer inquired whether they could claim a deduction for improvement works carried out on a property inherited in December 2012. The Directorate General for Taxes (DGT) ruled that the deduction is only applicable to the costs incurred for the portion of the works executed from the date of acquisition until 31 December 2012.
Question raised: Whether one may benefit from the deduction for improvement works in the habitual residence and the procedure for applying it.
To apply the deduction, the works must be carried out in a dwelling owned by the taxpayer. If the property is acquired during the period in which the works are being executed, only the amounts paid for the portion of the works executed from the date of acquisition until 31 December 2012 shall be deductible. The degree of execution of the works is a matter of fact to be assessed by the management and inspection bodies. Furthermore, the works must comply with the energy efficiency, safety, watertightness, or accessibility objectives provided for in the regulations.
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