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V1664-25 16 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Improvements or extensions can be included in property acquisition value for capital gain calculation

The consultant asks whether window replacements in their home can be added to the acquisition value for capital gain calculation upon sale. The DGT responds that such works will only be included if they are considered improvements or extensions, not simple repairs or conservation.

The question raised

Whether the works carried out would form part of the acquisition value of the dwelling, for the purposes of calculating the capital gain generated in a potential sale.

The DGT's ruling

The acquisition value includes the cost of investments and improvements made to the acquired assets. Works that increase the capacity, habitability, or useful life of the property are considered improvements or extensions and form part of the acquisition value. Conversely, repair and maintenance expenses intended to maintain the useful life or capacity of use are not integrated into said value. The taxpayer must justify the nature of the works through invoices and other means of evidence.

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