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V1664-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Improvements or extensions can be included in property acquisition value for capital gain calculation

The consultant asks whether window replacements in their home can be added to the acquisition value for capital gain calculation upon sale. The DGT responds that such works will only be included if they are considered improvements or extensions, not simple repairs or conservation.

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2025-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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