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V0424-17 17 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción

No state income tax deduction available for repair works in rented properties

A taxpayer inquired whether they could deduct the cost of repairs due to aluminosis or the loan taken to finance them. The Directorate General for Taxes (DGT) ruled that state regulations do not provide for tax deductions for property works for tenants.

The question raised

Whether any type of deduction may be applied for the cost incurred for the works or for the loan requested for that purpose.

The DGT's ruling

The Personal Income Tax Law does not provide for any type of deduction for works carried out on real estate, specifically for residential tenants. However, the regulations of each Autonomous Community may establish their own tax benefits in this regard.

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