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MEDIUM
FISCAL

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

V2557-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2557-25
Published
18 Dec 2025

Summary

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.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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