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A query was raised regarding whether constructing a swimming pool on the plot of a rented single-family home constitutes an improvement that increases its acquisition value. The DGT ruled that it does; therefore, it is not an immediately deductible expense, but rather an investment that increases the property's value and is subject to depreciation.
Cuestión planteada Si la construcción de una piscina en la parcela de una vivienda unifamiliar que se encuentra arrendada tiene la consideración de mejora, y por tanto, forma parte del valor de adquisición de la vivienda.
La construcción de una piscina constituye una mejora del inmueble, ya que aumenta su capacidad o habitabilidad. Al ser una mejora, no se considera un gasto de reparación o conservación deducible, sino una inversión que aumenta el valor de adquisición del inmueble según el artículo 35 de la LIRPF. Este nuevo valor de adquisición será amortizable conforme al artículo 14 del RIRPF durante el tiempo que el inmueble esté arrendado.
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