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A query was raised regarding whether costs for sanitation works and boiler replacements carried out by a homeowners' association are deductible. The Directorate General for Taxes (DGT) ruled that these are deductible if classified as repair and maintenance expenses, but not if they are considered improvements.
Cuestión planteada Solicita saber si dichos gastos son deducibles a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles para determinar el rendimiento neto del capital inmobiliario, con el límite de los rendimientos íntegros obtenidos. El exceso podrá deducirse en los cuatro años siguientes. Si las obras constituyen una mejora, se consideran mayor valor de adquisición y son amortizables. Cada propietario debe imputarse la parte de gastos correspondiente a su cuota de participación.
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