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V2038-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de mejora

2013 Income Tax deductions unavailable for improvement works carried out after 31 December 2012

A homeowners' association enquired whether owners could claim deductions in their 2013 Personal Income Tax (IRPF) for building rehabilitation works. The Directorate General for Taxes (DGT) ruled that the deduction for improvement works only applies to amounts paid up to 31 December 2012.

The question raised

Regarding RD 6/2010, and in relation to the Personal Income Tax (IRPF) return for the 2013 tax period, the right of the owners of the dwellings in the building to deduct any amount for the works carried out in the same.

The DGT's ruling

The deduction for home improvement works only allows for the deduction of amounts paid between April 14, 2010, and December 31, 2012. In the case of works carried out by a homeowners' association, the deduction base for each taxpayer is determined by applying their participation coefficient to the cost of the works paid by the association. In the 2013 Personal Income Tax (IRPF) return, only amounts from previous periods that could not be deducted due to exceeding the maximum annual base may be reflected.

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