Skip to content
V0419-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Improvements and purchase costs can be included in property acquisition value for income tax

The consultant asks how to calculate the acquisition value of a property purchased in 1989 to determine the capital gain upon sale. The DGT explains that investments, improvements, and purchase-related expenses can be added, but not repair or maintenance costs.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact