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Practical Income Manual 2020.

Concepts that do not give the right to deduction

In no case do the following concepts generate the right to deduction for construction or expansion of the habitual residence:

  1. The conservation and repair expenses carried out regularly with the purpose of maintaining the normal use of material assets, such as painting, plastering or repairing facilities and the like.
  2. The replacement costs of elements such as heating installations, elevator, security doors and others.
  3. The improvements.
  4. The parking spaces acquired together with the home that exceed two.
  5. The acquisition of parking spaces, gardens, parks, swimming pools and sports facilities and, in general, annexes or any other element that does not constitute housing itself, provided that acquire independently of this .