Back to index
V1583-20 26 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Improvement or expansion works may be integrated into the acquisition value of the transferred property

A taxpayer asks whether the cost of an improvement work can be included in the acquisition value of their property to calculate capital gains, even without the original invoice. The DGT responds that improvements or expansions do form part of the acquisition value, whereas repair and maintenance expenses do not.

The question raised

Question posed: Determination of the acquisition value of the transferred property. Accreditation of the investment, improvement work, carried out in the property.

The DGT's ruling

Investments that constitute expansions or improvements, which increase the capacity, habitability, or useful life of the property, are integrated into the acquisition value. Conversely, repair and maintenance expenses intended to maintain the useful life or capacity of use are not included in said value. To prove the reality, date, and amount of the work, the taxpayer must provide means of evidence admitted under Law, the assessment of which is the responsibility of the Administration.

Email
Contact