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The taxpayer asks whether renovation works on a property intended for rent constitute repair expenses or improvements. The DGT explains that repairs maintain the asset's utility and are deductible, whereas improvements or extensions increase its capacity or useful life and must be added to the acquisition value.
Cuestión planteada Si los pagos realizados por todos estos conceptos deben calificarse como gastos de reparación y conservación o como mejoras a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las reparaciones y conservaciones son las destinadas a mantener la vida útil y capacidad de uso del inmueble. Las mejoras o ampliaciones son las que aumentan la capacidad, habitabilidad o alargan la vida útil, integrándose en el valor de adquisición. Los gastos de reparación y conservación son deducibles en el rendimiento del capital inmobiliario, siempre que no excedan los rendimientos íntegros del periodo (con posibilidad de compensar el exceso en los cuatro años siguientes). Para que los gastos realizados antes del alquiler sean deducibles, deben estar dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute del titular.
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