Skip to content
Back to index
V1931-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Replacement of a bath or shower can be deducted as repair and maintenance

A landlord of a rented property asks whether the cost of replacing a broken bath with another or with a shower can be deducted. The DGT responds that this expense is deductible as repair and maintenance in personal income tax.

The question raised

Possibility of deducting said expense and the method of substantiating it in the Personal Income Tax.

The DGT's ruling

The replacement of a bathtub with another or with a shower tray is considered a deductible repair and maintenance expense for determining the net income from real estate capital. The deductible amount may not exceed the total income obtained, and any excess may be offset in the following four years. The owner must substantiate the expenses through the means of proof admitted by law.

Book your free first meeting