Doctrine by topic · DGT Observatory

Imputed Real Estate Income: 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 · 2016–2025

Current position

Repair and maintenance expenses are deductible if they are aimed exclusively at the future generation of income and not at the owner's enjoyment. The deductible amount cannot exceed the gross income for the period, allowing the excess to be offset in the following four years. In periods without rental activity, the owner must impute real estate income. Annual expenses are only deductible in proportion to the number of days the property is leased.

The DGT's position remains constant regarding the deductibility of repair expenses, always requiring that they be aimed at generating income and not at personal enjoyment. From 2021 onwards, the necessity to impute real estate income during periods without rental activity is consolidated to allow the deduction of these expenses. The doctrine reaffirms the limitation of annual expenses to the proportion of days under lease.

Turning points

  1. V1401-21

    Establishes that to deduct expenses during periods without rental activity, the actions must be aimed exclusively at the future generation of income and the expectation of rental must be proven.

  2. V1457-21

    Specifies that in periods without rental activity, the owner must impute real estate income in order to apply the deductibility of expenses.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1408-25 24 Jul 2025

Deductibility of repair costs in properties expected to be rented

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónrenta inmobiliaria imputadaexpectativa de alquilerrendimientos íntegros LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V1457-21 18 May 2021

Deductibility of repair and maintenance expenses for properties intended for rent

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónrenta inmobiliaria imputadaamortizaciónrendimientos íntegros LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V1401-21 13 May 2021

Repair and maintenance costs are deductible if intended to generate real estate income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de reparación y conservaciónrenta inmobiliaria imputadaexpectativa de alquileramortización LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual

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