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The inquirer asks whether the amount of a special assessment for the rehabilitation of their dwelling can be added to the acquisition value to calculate the capital gain. The DGT responds that if the works constitute improvements or expansions, they may form part of said value.
Question posed: Whether the expenses paid for the rehabilitation of the property form part of the acquisition value of the dwelling for the purposes of calculating the capital gain.
The acquisition value includes the cost of investments and improvements made to the acquired assets. Improvements are considered to be works that increase the capacity, habitability, or extend the useful life of the property, as opposed to maintenance repairs which only maintain normal use. In the case of works carried out by the community, each owner must impute the portion corresponding to their ownership share.
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