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A taxpayer inquired whether cleaning and repair costs incurred personally on a property prior to letting it out are deductible. The DGT ruled that such repair and maintenance expenses are deductible, provided they are incurred exclusively to generate income from real estate capital and not for the owner's personal use.
Cuestión planteada Si todos los gastos en los que incurra serán deducibles de los ingresos en la declaración del Impuesto sobre la Renta de las Personas Físicas del consultante.
Los gastos de reparación y conservación realizados antes del arrendamiento son deducibles como rendimientos del capital inmobiliario si están dirigidos exclusivamente a la futura obtención de rentas y no al disfrute del titular. El importe deducible no puede exceder los rendimientos íntegros del periodo, pudiendo compensar el exceso en los cuatro años siguientes. El propietario debe acreditar la situación de expectativa de alquiler y la realización de los gastos mediante medios de prueba admitidos en derecho.
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