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A landlord has enquired about how to account for the cost of facade repair works paid via service charges over a three-year period. The Directorate General for Taxes (DGT) has ruled that the treatment depends on whether the works constitute repairs and maintenance or an improvement to the property.
Cuestión planteada Periodo o periodos impositivos a los que debe imputarse el coste de las obras.
Si las obras son de reparación y conservación, se deducen como gasto en el periodo en que sean exigibles, con el límite de los rendimientos íntegros. Si las obras son una mejora, aumentan el valor de adquisición y se amortizan al 3% anual desde que finalicen. La imputación temporal de los gastos de reparación sigue el criterio de exigibilidad del pago.
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