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A taxpayer inquired whether renovations carried out on their property can be included in the acquisition value when calculating capital gains. The Directorate General for Taxes (DGT) ruled that works which increase capacity or habitability are considered improvements or extensions and may be added to the acquisition value.
Question posed: Method for calculating the capital gain obtained, and whether the works carried out form part of the acquisition value of the transferred property
The acquisition value includes the actual purchase price, investments and improvements, and inherent expenses and taxes. Repairs and maintenance to preserve useful life are not deductible, but works that increase the capacity, habitability, or useful life of the property are. In this case, transforming a garage into bedrooms is classified as an improvement or expansion, and its cost must be added to the acquisition value as of the date of the works. It is necessary to justify these expenses through invoices that comply with legal requirements.
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