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A property owner has enquired about the deductibility and timing of tax deductions for structural reinforcement works carried out on a leased premises. The Directorate General for Taxes (DGT) has ruled that these works constitute an improvement rather than a repair expense.
Cuestión planteada Deducibilidad fiscal de los importes satisfechos por las obras realizadas. Imputación temporal y acreditación del pago de dichos importes.
Las obras de consolidación o estabilización de la estructura se califican como inversión o mejora, aumentando el valor de adquisición del inmueble. Al ser una mejora, no son deducibles como gasto de reparación, sino que se deducen vía amortización según el artículo 14 del RIRPF. Si fueran gastos de reparación y conservación, se imputarían al periodo en que sean exigibles por el perceptor.
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