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A taxpayer asks whether her fees as a lawyer and the renovations carried out on a property can be added to the acquisition value to calculate capital gains. The DGT responds that her fees do not constitute a satisfied expense and that only works representing an improvement or extension count as acquisition value.
Question posed: For the purposes of calculating capital gains, should the amount of the renovations be taken into account as an increase in the acquisition value, and can her intervention as a lawyer in her own name be considered an expense inherent to the acquisition?
The acquisition value includes the actual purchase amount, investments and improvements, and the expenses and taxes inherent to the acquisition. The applicant's fees as a lawyer are not included as they are not an expense effectively satisfied. Repair and maintenance works intended to maintain normal use do not form part of the acquisition value, whereas improvements or extensions that increase the capacity, habitability, or useful life of the property may be included.
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