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V3235-19 25 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Replacing windows in a rented property is a deductible expense for Personal Income Tax (IRPF)

A property owner inquired whether the cost of replacing windows with energy-saving models in a rented property can be deducted. The Directorate General for Taxes (DGT) ruled that this constitutes a repair and maintenance expense deductible from income from real estate capital.

The question raised

Deductibility of the expense incurred.

The DGT's ruling

The replacement of elements such as windows is considered a deductible repair and maintenance expense for determining the net yield of real estate capital. This expense may not exceed the amount of the gross yields obtained, and any excess may be deducted in the following four years. Repairs must be aimed exclusively at the future obtaining of yields and not at the enjoyment of the property by the owner.

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