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A property owner has enquired whether repair and maintenance costs incurred while a property was vacant can be deducted. The DGT has ruled that these are deductible provided it is proven they were carried out to facilitate future rental income rather than for the owner's personal use.
Cuestión planteada Solicita saber si puede deducir dichos gastos en la declaración del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles si están dirigidos exclusivamente a la futura obtención de rendimientos del capital inmobiliario y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes. Los gastos de carácter anual se deducirán de forma proporcional al número de días que la vivienda esté alquilada. Las obras de mejora no son deducibles como gasto, sino que se consideran mayor valor de adquisición.
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