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The taxpayer asks whether they can deduct construction and utility costs incurred during a period when the property is not rented. The DGT rules that repair costs are deductible if they are aimed at the future generation of income rather than the owner's personal use, whereas utilities and community fees are not deductible until the property is rented.
Cuestión planteada Deducibilidad de los citados gastos, así como de otros gastos habituales de la vivienda, tales como comunidad, suministros, etc., correspondientes al periodo de obras durante el cual es imposible el arrendamiento de la vivienda.
Los gastos de reparación y conservación son deducibles si se realizan con la finalidad exclusiva de obtener futuros rendimientos del capital inmobiliario y no para el disfrute del titular. Estos gastos no pueden exceder los rendimientos íntegros del año, pudiendo compensar el exceso en los cuatro años siguientes. Por el contrario, los gastos de comunidad y suministros del periodo sin arrendamiento no son deducibles hasta que la vivienda se encuentre nuevamente arrendada.
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