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V1934-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Repair and conservation costs do not increase property acquisition value

The DGT clarifies that maintenance expenses for normal use do not count as investments or improvements to increase acquisition value.

The question raised

Requests clarification on which expenses are deductible for the purpose of determining the capital gain or loss in Personal Income Tax.

The DGT's ruling

The acquisition value includes the actual purchase price, investments and improvements, and the expenses and taxes inherent to the acquisition. Repair and maintenance works, intended to maintain the useful life and normal use of the property, do not constitute an increase in the acquisition value. Conversely, those that increase the capacity, habitability, or extend the useful life of the property are considered improvements or extensions.

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