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V1408-25 24 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Deductibility of repair costs in properties expected to be rented

A taxpayer asks how to deduct repair costs carried out in a property during rental periods. The DGT responds that such costs are deductible if it can be proven they were carried out to obtain future rental income and not for the owner's personal use.

The question raised

Request for clarification on how such repair and maintenance expenses may be deducted for Personal Income Tax purposes.

The DGT's ruling

Repair and maintenance expenses are deductible as income from real estate capital if they are directed exclusively toward the future generation of income and not for the owner's enjoyment. The deductible amount may not exceed the gross income obtained, and any excess may be applied in the following four years. In periods without rental activity, the owner must impute real estate income. Annual expenses are only deductible in proportion to the number of days the property is leased.

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