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The DGT states that if structural repairs are considered improvements, they increase the acquisition value of the property, reducing the capital gain upon future sale.
Question posed: It is requested to determine whether owners who hold the property in the community as their habitual residence may deduct the expense incurred by the extraordinary levy in question in their Personal Income Tax return.
Works intended for the consolidation of the structure or the stabilization of pillars are considered improvements that increase the useful life of the property. These investments form part of the acquisition value pursuant to Article 35 of the Personal Income Tax Law (LIRPF). Each owner must attribute to themselves the portion of the improvement corresponding to their share of participation in the extraordinary levy. This will affect the calculation of the capital gain or loss in a future transfer.
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