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A taxpayer inquired whether they could deduct renovation costs for a property prior to renting it out. The DGT ruled that these expenses are deductible if they are aimed exclusively at the future generation of income and not for the owner's personal use.
Cuestión planteada Solicita saber si debe incluir dichos gastos en la declaración de la renta correspondientes a 2020 donde no ha tenido el inmueble alquilado, o si debe llevarlos a ejercicios posteriores. También se solicita saber el modo de cumplimentar la declaración a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles si están dirigidos exclusivamente a la futura obtención de rendimientos del capital inmobiliario y no al disfrute del titular. Si no se obtienen rendimientos en el año en que se realizan los gastos, estos podrán deducirse en los cuatro años siguientes, respetando el límite de los rendimientos íntegros de cada ejercicio. La situación de expectativa de alquiler debe ser acreditada por el propietario.
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