MEDIUM
FISCAL

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

V2603-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2603-25
Published
23 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact