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V0341-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Urbanisation costs can be included in land acquisition value

A taxpayer asks whether urbanisation expenses on a plot can be added to the acquisition value to calculate patrimonial gain. The DGT responds that such works constitute an improvement that must be included in the acquisition value.

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Lifecycle

2025-03-18PublishedPublished 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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