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A taxpayer inquired about deducting renovation costs for a flat carried out in 2022 while awaiting its rental in 2023. The DGT ruled that these expenses are deductible provided they relate to repair or maintenance and are linked to the future generation of income.
Cuestión planteada Solicita conocer cómo incluir los gastos para poner el piso en condiciones de ser alquilado en su declaración del Impuesto sobre la Renta de las Personas Físicas así como los medios de prueba de los mismos.
Los gastos de reparación y conservación son deducibles si están dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute del titular. Si en el año de los gastos no hay ingresos, el importe se podrá deducir en los cuatro años siguientes, sin exceder los rendimientos íntegros de cada ejercicio. La situación de expectativa de alquiler debe acreditarse con medios de prueba admitidos en derecho. Los gastos anuales (IBI, seguros, etc.) solo son deducibles de forma proporcional al tiempo que el inmueble esté efectivamente alquilado.
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