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The taxpayer asks how to distinguish between repair and improvement works for IRPF rental deductions. The tax authority clarifies that repairs preserve the property's utility and are deductible, while improvements or expansions increase its capacity or useful life and must be added to the acquisition value.
Cuestión planteada Solicita conocer qué obras tienen la consideración de mejora y cuáles de reparación y conservación así como la imputación temporal de dichos gastos para determinar el rendimiento neto del capital inmobiliario en el 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 neto del capital inmobiliario. Las mejoras o ampliaciones, que aumentan la capacidad, habitabilidad o vida útil, no son deducibles como gasto, sino que forman parte del valor de adquisición. Para deducir gastos de reparación realizados antes del alquiler, estos deben estar dirigidos exclusivamente a la futura obtención de rentas y no al disfrute del propietario. La deducción de estos gastos tiene un límite basado en los rendimientos íntegros obtenidos, permitiendo compensar el exceso en los cuatro años siguientes.
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