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The taxpayer asks how to classify renovation works in properties intended for rent. The DGT clarifies that improvements or expansions increase the acquisition value of the property, whereas repairs and maintenance are deductible as expenses against income from real estate capital.
Cuestión planteada Calificación de dichos gastos a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las obras que aumentan la capacidad, habitabilidad o vida útil del inmueble se consideran mejoras o ampliaciones y forman parte del valor de adquisición. Las reparaciones y conservación, destinadas a mantener el uso normal, son deducibles en el rendimiento del capital inmobiliario. Para que los gastos de reparación realizados antes del alquiler sean deducibles, deben estar dirigidos exclusivamente a la futura obtención de rentas y no al disfrute del titular. La deducibilidad de estos gastos está limitada a la cuantía de los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes.
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