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A EU officer resident in Belgium but with fiscal residence in Spain asks whether works on his home can be considered improvements for capital gain purposes. The DGT clarifies that improvements and extensions increase acquisition value, while repairs and maintenance do not.
Question posed - Whether the work performed is considered an improvement for the purposes of calculating the capital gain that may arise from a potential sale of the dwelling.
Works that increase the capacity, habitability, or useful life of the property are considered improvements or extensions and form part of the acquisition value. Conversely, repair and maintenance expenses intended to maintain the normal use of the asset are not included in said value. The classification of the work is a matter of fact that must be proven before the Administration.
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