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MEDIUM
FISCAL

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

V1664-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1664-25
Published
16 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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

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