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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.
Cuestión planteada Solicita conocer cómo puede deducir dichos gastos de reparación y conservación a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles como rendimientos del capital inmobiliario si se dirigen exclusivamente a la futura obtención de rentas y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros obtenidos, pudiendo aplicarse el exceso en los cuatro años siguientes. En periodos sin alquiler, el propietario debe imputar la renta inmobiliaria. Los gastos de carácter anual solo son deducibles de forma proporcional al número de días que la vivienda esté arrendada.
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