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V0896-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Installation of a lift considered an improvement increasing property acquisition value

A person with a disability inquired whether the cost of a lift is deductible and how the received subsidy is taxed. The DGT determines that the subsidy is a patrimonial gain and the work constitutes an improvement that increases the property's acquisition value.

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2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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