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V1845-22 2 August 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Replacing a boiler for safety reasons is considered a repair and does not increase the acquisition value

A query was raised regarding whether the cost of replacing a boiler with one that complies with current regulations constitutes an improvement for the purpose of calculating capital gains. The DGT ruled that, as it is a repair intended to maintain normal use, it does not constitute an increase in the acquisition value.

The question raised

Si el coste de la citada sustitución tiene la consideración de mejora a efectos del cálculo de la posible ganancia patrimonial en el IRPF que se derive de la transmisión de la vivienda.

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