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The taxpayer asks how to treat property expenses (works and acquisition costs) for Personal Income Tax (IRPF) purposes and their deductibility in the case of rentals. The Directorate General for Taxes (DGT) clarifies that improvements and expansions increase the acquisition value, while repair and maintenance expenses are deductible from 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 aumenten 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 incrementan dicho valor pero son deducibles en el 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 rentas 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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