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The taxpayer asks whether a full renovation of their home counts as an improvement or repair expense for capital gain calculation in personal income tax. The DGT responds that only investments classified as improvements or extensions can be included in the purchase value.
Cuestión planteada Solicita conocer si los gastos citados tienen la consideración de mejora o de gastos de reparación y conservación de cara a determinar la ganancia o pérdida patrimonial derivada de la transmisión del inmueble en el Impuesto sobre la Renta de las Personas Físicas.
Las reparaciones y conservaciones destinadas a mantener el uso normal y la vida útil del inmueble no forman parte del valor de adquisición. Por el contrario, las obras que supongan una ampliación o mejora, ya sea por aumento de capacidad, habitabilidad o alargamiento de la vida útil, deben incluirse en dicho valor. El contribuyente debe justificar la naturaleza de las obras mediante medios de prueba admitidos en Derecho.
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