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A query was raised regarding whether works carried out on a property can be considered improvements to increase its acquisition value upon sale. The Directorate General for Tax (DGT) responds that only expansions or improvements that increase the capacity, habitability, or useful life of the property are included in the acquisition value, excluding repair and maintenance expenses.
Cuestión planteada Calificación como mejora de una serie de obras realizadas en un inmueble a efectos de la determinación de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Las obras destinadas a mantener la vida útil o capacidad de uso del inmueble son reparaciones y conservaciones, no formando parte del valor de adquisición. Por el contrario, las ampliaciones o mejoras que aumenten la capacidad, habitabilidad o alarguen la vida útil del inmueble sí deben tenerse en cuenta al calcular dicho valor. La contribuyente debe justificar la naturaleza de las obras y los desembolsos mediante facturas que cumplan los requisitos legales.
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