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A property owner inquired whether the cost of installing an elevator in their building is deductible from their Personal Income Tax (IRPF) regarding rental income. The Directorate General for Taxes (DGT) ruled that, as it is a new installation, it constitutes an improvement rather than a repair expense, and must therefore be depreciated.
Cuestión planteada Incidencia en la declaración del IRPF de la cantidad abonada por la instalación del ascensor.
La instalación de un ascensor en un edificio donde no existía se considera una inversión o mejora del inmueble. Por tanto, no es un gasto de reparación y conservación, sino que debe deducirse mediante la amortización del inmueble al 3% sobre el mayor de su coste de adquisición o valor catastral (sin suelo). La amortización comenzará cuando finalicen las obras.
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