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V2591-17 10 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comuneros

Deductibility of community property works depends on the owner's use of the property

A homeowners' association has queried whether repair costs incurred following a technical inspection are deductible for co-owners in their personal income tax (IRPF). The Directorate General for Taxes (DGT) has ruled that deductibility will depend on the specific use each co-owner assigns to the property and the type of income derived from it.

The question raised

Question posed: Deductibility in the Personal Income Tax (IRPF) for co-owners of the works carried out.

The DGT's ruling

The costs of the works reach the co-owners through the fees paid to the community in their capacity as co-owners. Their deductibility in the Personal Income Tax (IRPF) is conditioned upon the use of the property, whereby each co-owner must determine the type of income obtained to ascertain whether the impact of the works is deductible according to current regulations.

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