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The taxpayer asks how to treat expenses incurred on a donated property to determine its acquisition value and their deductibility for rental purposes. The DGT clarifies that improvements and expansions increase the acquisition value, while repair and maintenance expenses are deductible as income from real estate capital.
Cuestión planteada Solicita conocer el valor de adquisición del inmueble a los efectos del Impuesto sobre la Renta de las Personas Físicas y qué tratamiento debería dársele a los citados gastos que no sean mayor valor de adquisición en caso de arrendamiento del inmueble.
Las obras que aumentan la capacidad, habitabilidad o vida útil del inmueble se consideran mejoras o ampliaciones y forman parte del valor de adquisición. Los gastos de reparación y conservación, destinados a mantener el uso normal, no aumentan el valor de adquisición pero son deducibles en la determinación del rendimiento neto del capital inmobiliario. Para que los gastos de reparación realizados antes del alquiler sean deducibles, deben estar dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute del titular. La deducibilidad de estos gastos está limitada a la cuantía de los rendimientos íntegros obtenidos, pudiendo compensar el exceso en los cuatro años siguientes.
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