Skip to content
V1813-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Improvements can be included in purchase value but do not allow home investment deduction if carried out in 2019

The taxpayer asks whether renovations carried out in their home in 2019 can be deducted or used to adjust their tax declaration in case of future donation. The DGT responds that improvements or expansions can be added to the purchase value for calculating capital gains, but repairs cannot, and works carried out in 2019 do not allow the home investment deduction.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact