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V0681-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de capital inmobiliario

Repair costs for leased properties may be proven by any means of evidence admissible in law

A landlord has requested clarification on what methods, besides invoices, can be used to deduct repair and maintenance expenses. The Directorate General for Taxes (DGT) has responded that while an invoice is the primary method, it is not the only one; any other means of evidence valid under law may be used.

The question raised

For the purposes of calculating the net yield of real estate capital, what means of proof, in addition to invoices, may be provided to consider the repair and maintenance expenses incurred as deductible.

The DGT's ruling

The invoice is the primary method for justifying deductible expenses, but it does not constitute a privileged means of proof. If the Administration challenges the effectiveness of the invoice, the taxpayer may provide any other means of proof admitted under Law to certify the reality of the operations. The competence to assess such means of proof lies with the State Tax Administration Agency.

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