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V0331-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Improvements and extensions can be included in property acquisition value for transfer

The consultant asks whether payments for improving a property before delivery and subsequent works (windows and boiler) can be included in the acquisition value. The DGT responds that investments and improvements are part of the acquisition value, but repair and maintenance costs are not.

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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