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The consultant asks whether payments for improving a property before delivery and subsequent works (windows and boiler) can be included in the acquisition value. The DGT responds that investments and improvements are part of the acquisition value, but repair and maintenance costs are not.
Cuestión planteada Saber si los gastos anteriores pueden formar parte del valor de adquisición a efectos de una futura transmisión.
El valor de adquisición incluye el importe real de la compra, las inversiones y mejoras, y los gastos y tributos inherentes. Las mejoras o ampliaciones son aquellas que aumentan la capacidad, habitabilidad o vida útil del inmueble. Por el contrario, los gastos de reparación y conservación destinados a mantener el uso normal no forman parte del valor de adquisición. La calificación de cada obra y su acreditación es una cuestión de hecho que debe valorarse ante la Administración.
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