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The taxpayer asks whether repair costs for rental properties should be deducted as current expenses or treated as improvements. The DGT clarifies that repairs intended to maintain the useful life of the asset are deductible expenses, whereas improvements or extensions that increase capacity or habitability are incorporated into the acquisition value.
Cuestión planteada 1ª Si los gastos de reparación y conservación realizados deben considerarse como gastos del ejercicio o como mejoras y deducirse a través de las amortizaciones.
Las reparaciones y conservaciones destinadas a mantener la vida útil y capacidad de uso del inmueble son gastos deducibles. Las ampliaciones o mejoras, que aumentan la capacidad, habitabilidad o vida útil, deben integrarse en el valor de adquisición del inmueble. El contribuyente debe justificar la naturaleza de las obras mediante facturas y medios de prueba admitidos.
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