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The applicant asks whether interest from a mortgage extension and property renovations can be deducted from rental income. The DGT rules that interest is deductible if the investment in the property is proven, and renovations are deductible as expenses if they are for repair or maintenance, or via depreciation if they constitute improvements.
Cuestión planteada ¿Se puede deducir del importe del alquiler el interés de la ampliación del préstamo y las reformas realizadas?
Los intereses de capitales ajenos invertidos en la adquisición son deducibles con el límite del artículo 23 de la LIRPF, siempre que se acredite su inversión efectiva en el inmueble. Las obras de reforma se deducen como gasto si son de reparación o conservación para mantener el uso normal, o mediante amortización si se consideran mejoras que aumentan la capacidad o vida útil. Estos gastos deben estar dirigidos exclusivamente a la futura obtención de rendimientos y no al disfrute personal del titular.
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