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V1845-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

Replacing a boiler for safety reasons is considered a repair and does not increase the acquisition value

A query was raised regarding whether the cost of replacing a boiler with one that complies with current regulations constitutes an improvement for the purpose of calculating capital gains. The DGT ruled that, as it is a repair intended to maintain normal use, it does not constitute an increase in the acquisition value.

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2022-08-02PublishedPublished 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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