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V0977-25 ·9 June 2025 ·consulta-vinculante Low impact
Tax

Renovation costs not included in land acquisition value for IIVTNU

The consultant asks whether €80,000 spent on renovation can be included in the land acquisition value for the Urban Land Value Increase Tax. The DGT responds that no, as renovation costs or investments cannot be included when calculating value increase.

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2025-06-09PublishedPublished 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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