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MEDIUM
FISCAL

Improvements and extensions increase acquisition value, repairs do not

V2540-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2540-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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