Claiming a tax deduction for repairs, maintenance and replacement expenses

You can request a tax deduction for expenses related to the repair, maintenance or replacement of machines, tools or buildings used to generate operating income, provided that the costs are not capital expenditures. A capital expenditure is the money spent to buy assets such as plant and equipment.

In this page:

What you can claim
What you can't claim
What you can claim
You can request costs for authorized repairs, maintenance or replacement, including:

painting
conditioning gutters
sanitary maintenance
repair of electrical appliances
correct the losses
replacement of broken parts of fences or broken glass in the windows
repair machines.
It is not necessary to own the property or object that was repaired to request a deduction. A repair is a repair that restores the effectiveness of the good's function without changing its character to keep it in its original state. For example, it is possible to repair faults or replace parts, but it is not possible to completely reconstruct something.

What you can't claim
It is not possible to request capital expenditures such as:

substantial improvements to an item or property, such as installing a new ceiling
repairs on machines, tools or goods immediately after purchase or purchase - this is because the price paid reflects the conditions of the item.
It is usually possible to request a deduction of capital expenditure for:

general provisions for impairment - by elements
provisions for capital - for real estate.