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A taxpayer asks whether the cost of a bathroom renovation in their mother's house to adapt it to their health can be deducted. The DGT responds that there are no deductions or tax benefits for such expenses under current legislation.
Cuestión planteada Deducibilidad del gasto en que ha incurrido en el Impuesto sobre la Renta de las Personas Físicas.
La Ley del Impuesto no contempla deducciones en cuota ni beneficios fiscales por costear reformas en una vivienda, sea o no titularidad del contribuyente. Estos gastos pueden verse reflejados indirectamente en el mínimo personal y familiar mediante el tramo a tipo cero. Se puede consultar la existencia de deducciones autonómicas si se cumplen los requisitos legales.
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