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A taxpayer has requested clarification on how to calculate the acquisition value of a property following a horizontal division and subsequent renovation works. The Directorate General for Taxes (DGT) has ruled that the division does not alter the value or the acquisition date of the original property, and that renovation works only count if they constitute improvements or extensions.
Cuestión planteada Valor de adquisición de dicha vivienda a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La división horizontal no supone alteración patrimonial, por lo que la vivienda resultante mantiene el valor y fecha de adquisición de la finca matriz, aplicando el coeficiente de propiedad resultante. Las obras de mejora o ampliación que aumenten la capacidad, habitabilidad o vida útil del inmueble pueden integrarse en el valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener el uso normal no forman parte de dicho valor.
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