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The taxpayer asks whether renovations carried out on a rented property can be added to the acquisition value to calculate capital gains upon sale. The DGT rules that this depends on whether the works constitute improvements or extensions, or are merely repair and maintenance expenses.
Cuestión planteada Cuál sería el valor de adquisición de dicha vivienda, a efectos del cálculo de la ganancia o pérdida patrimonial correspondiente derivada de su venta. En concreto, se pregunta si las obras de reforma formarían parte del valor de adquisición del inmueble.
El valor de adquisición incluye el importe real de compra, las inversiones y mejoras, y los gastos y tributos inherentes a la adquisición. Las obras que aumenten la capacidad, habitabilidad o vida útil del inmueble se consideran mejoras o ampliaciones y forman parte del valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener la vida útil no se incluyen en dicho valor. El valor de adquisición debe minorarse por las amortizaciones fiscalmente deducibles.
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