Skip to content
V0705-21 ·24 March 2021 ·consulta-vinculante Medium impact
Tax

Home improvement works may increase the acquisition value to reduce capital gains

A query is made as to whether works to lower the elevator to ground level and replace downpipes qualify as improvements for the acquisition value of a dwelling. The DGT responds that improvements that increase the capacity, habitability, or useful life of the property increase the acquisition value, unlike maintenance repairs.

In 6 key points

Lifecycle

2021-03-24PublishedPublished 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