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A landlord of a property let by rooms asks whether replacing a water heater, a bed base, and a mattress should be deducted as a repair expense or through depreciation. The DGT rules that the water heater is a repair expense, whereas furniture is a depreciable expense.
Cuestión planteada Si podría considerar la sustitución de estos elementos como gasto de conservación y reparación o, por el contrario, se su deducción se debe realizar mediante la amortización.
La sustitución de elementos como el termo de agua caliente se considera gasto de reparación y conservación deducible, siempre que no suponga una mejora o ampliación. Por el contrario, el mobiliario y enseres cedidos con el inmueble, como el somier y el colchón, deben deducirse mediante la amortización de bienes de naturaleza mobiliaria. Para estos últimos, se aplicarán los coeficientes de la tabla de amortizaciones simplificada, con un coeficiente lineal máximo del 10% y un periodo de 20 años.
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