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A taxpayer inquired whether rehabilitation works carried out in 2005 can be added to the acquisition value of a property to calculate capital gains in a donation. The DGT ruled that they are only included if they constitute improvements or extensions, and not if they are merely repairs or maintenance.
Cuestión planteada Valor de adquisición del inmueble a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que en 2005 ejecutó en el mismo unas obras de rehabilitación.
El valor de adquisición incluye el coste de inversiones y mejoras, pero no los gastos de reparación y conservación destinados a mantener el uso normal del bien. Las mejoras o ampliaciones son aquellas que aumentan la capacidad, habitabilidad o vida útil del inmueble. La calificación de las obras como mejora o reparación es una cuestión de hecho que debe acreditarse ante la Administración.
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