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A landlord asks how to distinguish between improvement and repair works for income tax purposes. The DGT explains that improvements or extensions increase the property's acquisition value, while repair and maintenance costs are not included in this calculation.
Cuestión planteada Solicita conocer cuáles de esas obras tienen la consideración de mejora y cuáles de reparación y conservación a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las reparaciones y conservaciones son las destinadas a mantener la vida útil y capacidad de uso del inmueble. Las ampliaciones o mejoras son las que aumentan la capacidad, habitabilidad o alargan la vida útil del inmueble. Si las obras son de ampliación o mejora, forman parte del valor de adquisición; si son de reparación o conservación, no se tienen en cuenta para ese cálculo.
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