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V1789-20 5 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Replacing a water heater is a repair expense, but replacing a mattress and bed base is depreciable

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.

The question raised

Whether the replacement of these elements could be considered a maintenance and repair expense or, conversely, whether their deduction must be carried out through depreciation.

The DGT's ruling

The replacement of elements such as the hot water heater is considered a deductible repair and maintenance expense, provided it does not constitute an improvement or expansion. Conversely, furniture and fittings provided with the property, such as the bed base and mattress, must be deducted through the depreciation of movable assets. For the latter, the coefficients from the simplified depreciation table shall apply, with a maximum linear coefficient of 10% and a period of 20 years.

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