Doctrine by topic · DGT Observatory

Maintenance Expenses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2025

Current position

The acquisition value includes the actual purchase price, investments, improvements, and expenses inherent to the acquisition. Improvements or expansions that increase the capacity, habitability, or useful life of the property are integrated into said value. Repair and maintenance expenses intended to maintain the normal use of the property do not form part of the acquisition value.

The DGT's position remains constant regarding the distinction between improvement expenses and maintenance expenses. Throughout the rulings, it has been reiterated that repairs to maintain normal use do not increase the acquisition value, whereas works that increase capacity or useful life do.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V1003-17 25 Apr 2017

Maintenance expenses may be deductible if intended for future rental income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de conservacióngastos de reparaciónamortizaciónimputación de renta inmobiliaria LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 85
Affects CompanyExpat · Non-residentIndividual

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