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V2863-15 5 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Swimming pool repair expenses are deductible in real estate capital income under certain conditions

A taxpayer inquires whether the repair of a swimming pool in a tourist accommodation property is deductible. The DGT responds that, if the lease does not constitute an economic activity, these expenses are deductible as real estate capital income provided they are incurred to generate income and not for the enjoyment of the owner.

The question raised

Deductibility in Personal Income Tax.

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