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The consultant asks whether structural works in their home can be considered improvements to increase the acquisition value. The DGT responds that only works that represent an improvement, expansion, or extension of the property's useful life are deductible, excluding repair and maintenance costs.
Question raised: A request to determine whether the works carried out are considered improvements for the purpose of calculating the acquisition value for the potential capital gain or loss in Personal Income Tax.
Works that result in an increase in the capacity, habitability, or extension of the useful life of the property are considered improvements or expansions and form part of the acquisition value. Conversely, repair and maintenance expenses intended to maintain the useful life or capacity of use are not included in said value. The taxpayer must justify the nature of the works through invoices and admitted means of proof.
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