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A query was raised regarding whether expenses for a property intended for rent, but not yet leased, can be deducted. The DGT ruled that maintenance expenses are deductible provided they are exclusively aimed at generating future income and are not for the owner's personal use.
Cuestión planteada Si en los periodos en que la vivienda está en expectativas de alquiler, pero anunciada en inmobiliarias, podría deducir los gastos anuales por Impuesto sobre Bienes Inmuebles, Comunidad de Propietarios, seguros y mobiliario, así como los gastos de conservación.
Los gastos de reparación y conservación son deducibles si se realizan exclusivamente para la futura obtención de rendimientos del capital inmobiliario y no para el disfrute del titular. Si no se obtienen ingresos en el año en que se realizan estos gastos, podrán deducirse en los cuatro años siguientes. Sin embargo, los gastos anuales como IBI, comunidad, seguros o mobiliario solo son deducibles en los periodos en que la vivienda esté efectivamente arrendada.
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