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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.
Cuestión planteada Solicita conocer si las obras realizadas tienen la consideración de mejora a efectos de calcular el valor de adquisición para la posible ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Las obras que redunden en un aumento de la capacidad, habitabilidad o alargamiento de la vida útil del inmueble se consideran mejoras o ampliaciones y forman parte del valor de adquisición. Por el contrario, los gastos de reparación y conservación destinados a mantener la vida útil o capacidad de uso no se integran en dicho valor. El contribuyente debe justificar la naturaleza de las obras mediante facturas y medios de prueba admitidos.
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