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V1090-24 22 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Only the proportional share of repair and maintenance costs affecting the rented room may be deducted

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.

The question raised

Whether, from the gross income from real estate capital obtained from the rental of the room in the 2024 fiscal year, the outstanding balance to be offset corresponding to the repair and maintenance expense carried out in the dwelling in the 2020 fiscal year can be fully deducted.

The DGT's ruling

For the calculation of income from real estate capital through the rental of a room, only the proportional expenses corresponding to the rented part of the dwelling are deductible. In the case of outstanding balances from previous fiscal years for repairs to the entire dwelling, only the proportional part affecting the room subject to the lease may be offset. Improvements, such as the installation of air conditioning, are deducted via depreciation, and only the part corresponding to the rented room is deductible.

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