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V0972-24 ·9 May 2024 ·consulta-vinculante Medium impact
Tax

Improvements and extensions increase acquisition value for capital gain calculation

A EU officer resident in Belgium but with fiscal residence in Spain asks whether works on his home can be considered improvements for capital gain purposes. The DGT clarifies that improvements and extensions increase acquisition value, while repairs and maintenance do not.

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2024-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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