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V0333-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Renovation works may be included in acquisition value if deemed improvements or extensions

The taxpayer asks whether renovations carried out on a rented property can be added to the acquisition value to calculate capital gains upon sale. The DGT rules that this depends on whether the works constitute improvements or extensions, or are merely repair and maintenance expenses.

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2019-02-15PublishedPublished 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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