Doctrine by topic · DGT Observatory

Repair Expenses: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2017–2024

Current position

Repair and maintenance expenses are deductible for Personal Income Tax (IRPF) if the property is used for economic activity and its portion is capable of independent use. They are distinguished from improvements, which increase the acquisition value and are deducted through depreciation. Regarding Value Added Tax (IVA), the deductibility of works depends on whether they are considered investment goods and the percentage of use for the activity.

The DGT's position remains constant regarding the technical distinction between repairs and improvements. Rulings confirm that repairs are expenses for the current fiscal year, whereas improvements increase the acquisition value. The doctrine has focused on specifying the partial use of the dwelling and the nature of the works to determine their tax treatment.

Turning points

  1. V3624-20

    Establishes that in the case of partial use, only those parts capable of separate and independent use are considered used for the activity.

  2. V1972-21

    Clarifies that repair works do not form part of the acquisition value, whereas improvements that increase capacity or useful life do.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact