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MEDIUM
FISCAL

Improvements to inherited property increase acquisition value for capital gain calculation

V1392-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1392-25
Published
21 Jul 2025

Summary

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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