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The consultant asks whether installing a fence and retaining wall on a plot counts as improvements for capital gain or loss calculation. The DGT states that if the works are extensions or improvements, they are included in the acquisition value; if they are repairs or conservation, they are not.
Cuestión planteada Solicita conocer si dichos gastos tienen la consideración de mejora a efectos de calcular la posible ganancia o pérdida patrimonial por la transmisión en el Impuesto sobre la Renta de las Personas Físicas.
Las obras que aumentan la capacidad, habitabilidad o vida útil del inmueble se consideran ampliaciones o mejoras y forman parte del valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener la vida útil o capacidad de uso no se incluyen en dicho valor. El contribuyente debe justificar la naturaleza de las obras mediante facturas y medios de prueba admitidos.
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