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V1349-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Payment for additional land is not a community expense or capital loss, but part of the acquisition value

A property owner inquired whether payments made to the community to acquire additional land (due to excess buildability) can be deducted as a community expense or as a capital loss. The DGT ruled that this amount constitutes part of the acquisition value of the property.

The question raised

Whether the amount paid can be considered as community expenses deductible from the income from real estate capital obtained from the rental or as a capital loss within the general base.

The DGT's ruling

The amount paid for the purchase of additional land is neither a community expense nor a capital loss. This amount forms part of the acquisition value of the property. As it is part of the land value, it cannot be included in the base for calculating the deductible depreciation of rental income.

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