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The inquirer asks whether expenses incurred to convert a commercial premises into a dwelling are considered improvements. The Directorate General for Taxes (DGT) explains that the classification depends on the nature of the work, which may be categorised as improvements or expansions, or as repair and maintenance expenses.
Cuestión planteada Solicita saber si tienen la consideración de mejora dichos gastos a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las obras que aumenten la capacidad, habitabilidad o vida útil del inmueble se consideran ampliaciones o mejoras y forman parte del valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener la vida útil o capacidad de uso no se incluyen en dicho valor. El contribuyente debe justificar la naturaleza de las obras mediante facturas y medios de prueba admitidos.
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