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V2048-20 ·22 June 2020 ·consulta-vinculante Medium impact
Tax

Repair and maintenance costs do not form part of the property's acquisition value

A query was raised regarding whether the costs of thermal insulation works and the replacement of an electrical installation can be added to the acquisition value of a property to calculate capital gains. The DGT indicates that the replacement of an electrical installation is a repair expense and does not increase the acquisition value.

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2020-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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