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Practical manual for Income Tax 2020.

Concepts that do not give the right to deduction

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

  1. The 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 replacement costs of elements such as heating systems, elevators, security doors and others.
  3. The improvements.
  4. The parking spaces acquired jointly with the home that exceed two.
  5. The acquisition of parking spaces, gardens, parks, swimming pools and sports facilities and, in general, the annexes or any other element that does not constitute actual housing, provided that they are acquired independently of this .