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Practical Income Manual 2021.

Concepts that do not give the right to deduction

For the purposes of the deduction, in no case are the following concepts considered an investment in a habitual residence:

  1. 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 costs of replacing elements such as heating installations, elevator, security doors and others.

  3. Improvements, understood as works that result in an increase in the capacity or habitability of the properties, or in an extension of their useful life.

  4. Parking spaces purchased 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 are acquired independently of this .