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The inquirer asks whether home renovation expenses can be added to the acquisition value and if depreciation reduces said value. The DGT responds that only investments involving improvements or extensions form part of the acquisition value, excluding repair and maintenance costs.
Cuestión planteada Cálculo de la ganancia patrimonial sometida a gravamen en el momento de la venta, y en concreto, si el coste de los gastos con motivo de dicha reforma tienen la consideración de inversión y mejora formando parte del valor de adquisición de la vivienda, y si la amortización correspondiente a dichas inversiones y mejoras minora el 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 de reforma se consideran mejoras o ampliaciones si aumentan la capacidad, habitabilidad o vida útil del inmueble, integrándose en el valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener la vida útil o capacidad de uso no forman parte de dicho valor. El contribuyente debe justificar estos desembolsos mediante facturas que cumplan los requisitos legales.
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