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The taxpayer inquired whether they could deduct the outstanding balance of repair costs for their entire property when now only renting out a single room. The Directorate General for Tax (DGT) ruled that they may only offset the proportional share of said balance corresponding to the leased room.
Cuestión planteada - Si del rendimiento íntegro del capital inmobiliario que obtenga por el arrendamiento de la habitación en el ejercicio 2024, puede deducirse íntegramente el saldo pendiente de compensación correspondiente al gasto de reparación y conservación que realizó en su vivienda en el ejercicio 2020.
Para el cálculo de rendimientos de capital inmobiliario por el alquiler de una habitación, solo son deducibles los gastos proporcionales correspondientes a la parte de la vivienda alquilada. En el caso de saldos pendientes de ejercicios anteriores por reparaciones en la vivienda completa, solo se podrá compensar la parte proporcional que afecte a la habitación objeto de arrendamiento. Las mejoras, como la instalación de aire acondicionado, se deducen vía amortización y solo la parte correspondiente a la habitación alquilada es deducible.
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