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V1382-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Omitted repair expenses cannot be claimed as prior year excesses

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.

The question raised

It is requested to know whether all repair and maintenance expenses not included in previous fiscal years due to an omission may be entered in the next tax return in the corresponding box for excesses from previous years, and if this is not possible, in what manner they may be included.

The DGT's ruling

Repair and maintenance expenses may not be recorded as excesses from previous fiscal years if their origin is an omission in the tax return. To recover said expenses, the taxpayer must request the rectification of the tax returns from previous fiscal years that have prejudiced their legitimate interests. This rectification procedure may be carried out through the personal income tax return form itself.

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