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The consultant asks whether material costs for renovating an investment property are deductible. The DGT responds that only repair and maintenance expenses are deductible, provided they are directed towards future rental income and not personal use.
Cuestión planteada Aunque las adquisiciones se realicen en otra comunidad autónoma (llles Balears), conocer si serán aptas para incluirlas en la declaración de la renta y aceptadas como gastos.
Los gastos de reparación y conservación, destinados a mantener la vida útil y el uso normal del inmueble, son deducibles en la determinación del rendimiento neto del capital inmobiliario. Las obras que supongan una mejora o ampliación de la capacidad o habitabilidad no son deducibles como gasto, sino que forman parte del valor de adquisición. Para que los gastos de conservación sean deducibles, deben estar dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros, permitiéndose compensar el exceso en los cuatro años siguientes.
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