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V2603-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Home improvements and extensions can be included in acquisition value for capital gain calculation

The consultant asks whether home renovations can be included in the acquisition value for capital gain or loss calculation upon sale. The DGT responds that only qualified improvements or extensions count, excluding repair and maintenance costs.

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2025-12-23PublishedPublished 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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