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A homeowner inquired whether the costs of a new lift, the land purchased for it, and a community loan could be deducted. The DGT ruled that these expenses constitute improvements that increase the property's value rather than repair expenses.
Cuestión planteada Si a efectos de la determinación del rendimiento neto del capital inmobiliario, el consultante puede deducirse las cantidades satisfechas por la instalación del ascensor y la adquisición del terreno, los gastos inherentes a tales operaciones, así como las cantidades que abone por el préstamo concedido a la comunidad.
La instalación de un ascensor es una mejora que aumenta el valor de adquisición de la vivienda, incluyendo la parte proporcional del terreno y la instalación. Solo el coste del ascensor es deducible mediante amortización anual del 3%, excluyendo el valor del terreno por ser un elemento no amortizable. Los intereses del préstamo de la comunidad y los gastos de notaría vinculados a su concesión son deducibles como gastos de financiación según la participación del propietario.
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