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A taxpayer asks whether expenses incurred in 2014 to prepare a property for rental (repairs, community fees, insurance, furniture, etc.) are deductible in that financial year or in 2015. The DGT rules that deductibility depends on the nature of the expense and the existence of rental income.
Cuestión planteada Si el importe satisfecho en el año 2014 por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, gastos de Notaría, Registro, obras en la vivienda pintura, fontanería, albañilería, calefacción), gastos de comunidad y seguro, y adquisición de muebles, sería deducible en la declaración del IRPF de 2014 o habría de imputarse en la declaración de 2015.
Los gastos de reparación y conservación (pintura, fontanería, etc.) son deducibles siempre que se dirijan a la obtención de rendimientos y no al disfrute del titular; si no hay ingresos en el año del gasto, el exceso se podrá deducir en los cuatro años siguientes. Los gastos de comunidad y seguro de un ejercicio no son deducibles en el ejercicio siguiente si no se devengaron en él. La adquisición de mobiliario se deduce vía amortización a partir del periodo en que se genera el rendimiento. Los gastos de Notaría, Registro e ITP/AJD constituyen un mayor valor de adquisición.
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