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V2540-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Improvements and extensions increase acquisition value, repairs do not

The consultant asks whether energy efficiency works carried out in their home can be added to the acquisition value to calculate the patrimonial gain. The DGT responds that only works classified as improvements or extensions are included, excluding repair and conservation costs.

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2025-12-18PublishedPublished 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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