Skip to content
V1972-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

Renovations may increase the acquisition value if they constitute improvements or extensions, but not repair expenses

A taxpayer asks whether her fees as a lawyer and the renovations carried out on a property can be added to the acquisition value to calculate capital gains. The DGT responds that her fees do not constitute a satisfied expense and that only works representing an improvement or extension count as acquisition value.

In 6 key points

Lifecycle

2021-06-23PublishedPublished 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