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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.
Question posed: A request to determine whether the aforementioned expenses are considered improvements or repair and maintenance expenses for the purpose of determining the capital gain or loss derived from the transfer of the property in Personal Income Tax.
Repairs and maintenance intended to maintain the normal use and useful life of the property do not form part of the acquisition value. Conversely, works that entail an expansion or improvement, whether by increase in capacity, habitability, or extension of useful life, must be included in said value. The taxpayer must justify the nature of the works through means of proof admitted under Law.
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