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V1934-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Repair and conservation costs do not increase property acquisition value

The DGT clarifies that maintenance expenses for normal use do not count as investments or improvements to increase acquisition value.

In 6 key points

How it affects those involved

Property owners can deduct repair and conservation costs when calculating capital gain or loss from property sales without altering the acquisition value.

Lifecycle

2025-10-15PublishedPublished 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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