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MEDIUM
FISCAL

Installation of an elevator can increase property acquisition value

V1253-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1253-25
Published
9 Jul 2025

Summary

The consultant asks whether costs for installing or renovating an elevator in a property owners' community are deductible or improve their income tax. The DGT responds that installing an elevator is considered an improvement that increases the property's acquisition value, but does not grant a deduction for investment in a primary residence if the works were carried out in 2024.

In 6 key points

Lifecycle

2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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