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A taxpayer inquired whether renovation works paid for in 2019, while holding only bare ownership, could be deducted in 2020. The Directorate General for Taxes (DGT) ruled that income and its associated expenses must be attributed to the person entitled to receive them, which in this case is the usufructuary.
Cuestión planteada Si en 2020 el consultante puede deducir como gasto de reparación y conservación de los rendimientos de capital inmobiliario el importe de la reforma realizada en 2019.
Los rendimientos del capital inmobiliario se atribuyen al usufructuario, quien tiene derecho a deducir los gastos necesarios para su obtención. Al ser el usufructuario quien percibe las rentas, los gastos deben imputarse al periodo en que sean exigibles por su perceptor. Por tanto, el gasto de una obra realizada en 2019 por el nudo propietario no puede deducirse en 2020 cuando este ya es pleno propietario.
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