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A query is made as to whether works carried out in a community of owners can be considered improvements to increase the acquisition value of the dwelling. The DGT explains that only expansion or improvement works increase said value, whereas repair and maintenance works do not.
Question posed: It is requested to know whether each of these works is considered an improvement that implies a higher acquisition value of the dwelling for Personal Income Tax purposes, as well as the method of calculation when there is a single project encompassing several works. Likewise, it is requested to know whether connected works in adjacent properties affected by these works are also improvements in their case and, lastly, the method of proving the occurrence of such expenses.
Works intended to maintain the useful life or capacity of use of the property are repairs and maintenance, and are not integrable into the acquisition value. Conversely, those that increase capacity, habitability, or extend the useful life are considered expansions or improvements and must be included in the acquisition value. The nature of each work must be justified by invoices that comply with legal requirements.
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