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A taxpayer has enquired whether painting and kitchen replacement costs for a flat intended for rental are deductible. The DGT has ruled that these expenses are deductible, provided that the intention to rent is proven and the limits on gross income obtained are respected.
Cuestión planteada Solicita saber si dichos gastos son deducibles de cara a la declaración del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de reparación y conservación son deducibles si se dirigen exclusivamente a la futura obtención de rendimientos y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros del periodo, pudiendo compensar el exceso en los cuatro años siguientes. En los periodos sin alquiler, el propietario debe imputar la renta inmobiliaria. Los gastos de carácter anual se deducen de forma proporcional al número de días que la vivienda esté arrendada.
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