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Practical manual for Income Tax 2022.

Concepts that do not give the right to deduction

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

  1. Maintenance and repair expenses regularly incurred for 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 systems, elevators, security doors and others.

  3. Improvements, meaning 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 jointly 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 actual housing, provided that they are acquired independently of this .