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A query was raised regarding whether cleaning and maintenance costs due to dampness in a flat intended for rent constitute repairs or improvements. The DGT ruled that repairs maintain the useful life of the asset and are deductible, whereas improvements or extensions increase capacity or habitability and are considered part of the acquisition value.
Cuestión planteada Solicita conocer si los gastos expuestos tienen la consideración de gastos de reparación y conservación o son una mejora 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, siendo deducibles en el rendimiento del capital inmobiliario. Las mejoras o ampliaciones, que aumentan la capacidad, habitabilidad o vida útil, se integran en el valor de adquisición. Para que los gastos de conservación realizados mientras el inmueble está vacío sean deducibles, deben estar dirigidos exclusivamente a la futura obtención de rentas y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros del periodo, pudiendo compensar el exceso en los cuatro años siguientes.
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