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The taxpayer asks whether all repair costs for a tourist rental property can be deducted or only proportionally to the rental days. The tax authority states that repair costs depend on income generation and proof of rental expectation, while annual expenses are deductible only proportionally to the rental period.
Cuestión planteada Solicita conocer si puede deducir la totalidad del gasto de reparación y conservación o sólo proporcionalmente al número de días que esté alquilado a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles siempre que vayan dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute del titular, debiendo acreditarse la situación de expectativa de alquiler. El importe deducible no puede exceder los rendimientos íntegros, pudiendo compensar el exceso en los cuatro años siguientes. No obstante, los gastos de carácter anual, como el IBI o el seguro, solo son deducibles de forma proporcional al número de días que la vivienda esté efectivamente arrendada.
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