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A taxpayer asks whether replacing doors and installing air conditioning and awnings constitute repair or improvement expenses. The DGT determines that door replacement is a repair but is not deductible due to the timing of the expense, while the other elements are classified as improvements.
Cuestión planteada Si, para la determinación del rendimiento de capital inmobiliario resultante del arrendamiento de la vivienda, las operaciones descritas se consideran gastos de reparación o de mejora.
La sustitución de puertas se considera gasto de reparación o conservación, pero no es deducible de los rendimientos de capital inmobiliario porque el gasto se realizó cuando el inmueble era vivienda habitual y no con la finalidad de alquilarlo. La instalación de aire acondicionado y toldos se considera mejora, lo que incrementa el valor de adquisición y permite su deducibilidad mediante amortizaciones.
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