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A landlord of a leased property inquires about the deductibility of works carried out on the building. The DGT clarifies that repair and maintenance expenses are deductible within limits, whereas improvements are considered investment and are deducted via depreciation.
Question posed: Deductibility of the expense incurred.
Repair and maintenance expenses, such as the replacement of elements to maintain normal use, are deductible subject to the limit of the total income obtained. Amounts allocated to expansion or improvement, which increase capacity, habitability, or useful life, are not deductible as expenses, but rather increase the acquisition value and are deducted through depreciation. Depreciation is applied for the period during which the property has been leased.
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