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V2557-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Extensions or improvements can be added to the property acquisition value for tax purposes

A taxpayer asks whether works carried out on a premises to convert it into a café can be considered improvements to increase its acquisition value. The DGT responds that it will depend on whether the works are repairs or extensions/improvements, and must be supported by invoices.

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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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