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A taxpayer has inquired whether repair works carried out on a property acquired for rental purposes are deductible. The DGT has ruled that these expenses are deductible as income from real estate capital, provided there is a direct correlation with the rental income obtained.
Cuestión planteada Deducibilidad de los gastos efectuados.
Los gastos de reparación y conservación son deducibles para determinar el rendimiento neto del capital inmobiliario. En viviendas en expectativa de alquiler, la deducibilidad está condicionada a la obtención de rendimientos íntegros por el arrendamiento o cesión de derechos. Si los gastos exceden los ingresos, el exceso podrá deducirse en los cuatro años siguientes, respetando los límites legales. El propietario debe acreditar la situación de expectativa de alquiler mediante medios de prueba admitidos en derecho.
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