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A query was raised regarding whether works carried out on a rental property should be classified as improvements or repair expenses. The DGT clarifies that improvements or extensions increase the property's capacity or useful life and are added to the acquisition value, whereas repairs maintain its capacity for use and are not included in said value.
Cuestión planteada Calificación como mejora o gasto de reparación y conservación de dichas obras a efectos del 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. Las ampliaciones o mejoras son las que aumentan la capacidad, habitabilidad o alargan la vida útil del bien. Las mejoras y ampliaciones forman parte del valor de adquisición del inmueble transmitido, mientras que los gastos de reparación y conservación no se tienen en cuenta en dicho cálculo. La contribuyente debe justificar la naturaleza de las obras mediante facturas y medios de prueba admitidos.
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