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A community of owners has enquired whether co-owners can claim a deduction in their Personal Income Tax (IRPF) for amounts paid for facade rehabilitation works in 2013. The Directorate General for Taxes (DGT) has ruled that this is not possible because the transitional regime requires that payments for such works must have been made before 1 January 2013.
Question raised: Possibility for co-owners to deduct, in their income tax returns for the 2013 tax period, the amounts paid by the community for said rehabilitation works.
To access the transitional regime for the deduction for investment in the primary residence, it is necessary to have paid amounts for rehabilitation works prior to January 1, 2013. Furthermore, the works must be completed before January 1, 2017. In the case consulted, as the works were paid for in October and November 2013, the temporal requirement of payment prior to 2013 is not met.
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