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The consultant asks whether repair and conservation costs in a property temporarily vacant for future rental can be deducted. The DGT responds that such costs are deductible if they are exclusively for future rental income and the rental expectation is proven.
Cuestión planteada Posibilidad de deducción de dichos gastos en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles si están dirigidos exclusivamente a la futura obtención de rendimientos del capital inmobiliario y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes. Los gastos de carácter anual, como amortización o IBI, solo son deducibles de forma proporcional al número de días que la vivienda esté efectivamente arrendada. La situación de expectativa de alquiler debe ser acreditada por el propietario.
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