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The taxpayer asks whether they can deduct property amortisation as well as expenses incurred both before and after the start of a rental period. The DGT rules that amortisation is deductible subject to certain limits, and that repair expenses are deductible provided they are intended for the future generation of income rather than for the owner's personal use.
Cuestión planteada Solicita saber si puede deducirse la amortización del inmueble así como la posibilidad de deducir los gastos previos y posteriores al inicio del arrendamiento.
La amortización es deducible como gasto por depreciación efectiva, sin exceder el 3% del mayor entre el coste de adquisición o el valor catastral (sin suelo). Para la parte adquirida por herencia, el coste de adquisición son los gastos y tributos de la adquisición. Los gastos de reparación y conservación son deducibles si se dirigen exclusivamente a la futura obtención de rendimientos y no al disfrute del titular, debiendo acreditarse la expectativa de alquiler. El importe de estos gastos no puede exceder los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes.
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