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V1392-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Improvements to inherited property increase acquisition value for capital gain calculation

The consultant asks whether rehabilitation costs in an inherited property can be added to the acquisition value for sale. The DGT responds that only investments or improvements enhancing capacity, habitability, or useful life are counted, excluding repair and maintenance expenses.

In 6 key points

Lifecycle

2025-07-21PublishedPublished 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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