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A landlord inquired whether repair expenses from previous years that were inadvertently omitted could be included in their tax return using the 'excesses' box. The Directorate General for Taxes (DGT) ruled that this is not possible, as the situation constitutes an omission rather than an actual excess of expenses.
Cuestión planteada Solicita saber si puede meter todos los gastos de reparación y conservación no incluidos en ejercicios anteriores por olvido en la próxima declaración en la casilla correspondiente a excesos de años anteriores, y si no fuera posible, de qué modo puede incluirlos.
Los gastos de reparación y conservación no pueden consignarse como exceso de ejercicios anteriores si su origen es un olvido en la declaración. Para recuperar dichos gastos, el contribuyente debe instar la rectificación de las autoliquidaciones de ejercicios anteriores que hayan perjudicado sus intereses legítimos. Este procedimiento de rectificación puede realizarse a través del propio modelo de autoliquidación del IRPF.
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