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A query was raised regarding whether repair works on the structure and facade of a rented property are fully or proportionally deductible. The DGT clarifies that deductibility depends on whether the expenses constitute repairs or improvements.
Cuestión planteada Si las cantidades satisfechas por las obras son deducibles, como gastos de reparación y conservación, para la determinación del rendimiento neto del capital inmobiliario. En caso afirmativo, dado que el piso fue alquilado desde septiembre y las obras tuvieron lugar a partir del mes de noviembre, ¿puede deducir la totalidad de las mismas o solamente la parte proporcional?
Los gastos de reparación y conservación para mantener el uso normal del bien son deducibles con el límite de los rendimientos íntegros obtenidos. Si las obras constituyen una mejora o ampliación que aumenta la capacidad, habitabilidad o vida útil, se consideran inversión y aumentan el valor de adquisición, siendo deducibles mediante amortización. La amortización se aplicará por el tiempo que el inmueble haya estado arrendado.
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