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V0312-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Extensions or improvements can be added to acquisition value for calculating capital gain

The consultant asks whether installing a fence and retaining wall on a plot counts as improvements for capital gain or loss calculation. The DGT states that if the works are extensions or improvements, they are included in the acquisition value; if they are repairs or conservation, they are not.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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