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V1583-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Improvement or expansion works may be integrated into the acquisition value of the transferred property

A taxpayer asks whether the cost of an improvement work can be included in the acquisition value of their property to calculate capital gains, even without the original invoice. The DGT responds that improvements or expansions do form part of the acquisition value, whereas repair and maintenance expenses do not.

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2020-05-26PublishedPublished 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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