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A taxpayer inquired whether renovation works on rental properties qualify as deductible repair expenses or depreciable improvements. The DGT clarified that repairs intended to maintain normal use are deductible, whereas improvements that increase capacity, habitability, or useful life are considered capital investments.
Cuestión planteada Se plantea si dichas obras tienen la consideración de reparación y conservación para su posible deducción o de mejoras para su posible amortización. En caso de ser mejora solicita saber cómo se procede a su amortización.
Los gastos de reparación y conservación, destinados a mantener el uso normal y la vida útil del inmueble, son deducibles con el límite de los rendimientos íntegros obtenidos. Las obras que redunden en un aumento de la capacidad, habitabilidad o alargamiento de la vida útil se consideran ampliación o mejora, aumentando el valor de adquisición. Estas últimas se deducen mediante amortización, aplicando el 3 por ciento anual al coste de las obras según el artículo 14 del RIRPF.
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