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A property owner inquired whether works to convert a commercial premises into residential housing are considered improvements that increase the acquisition value. The Directorate General for Taxes (DGT) ruled that expansions or improvements increase this value, whereas repair and maintenance expenses do not.
Cuestión planteada Solicita conocer si las obras que realice tendrán la consideración de mejora que incremente el valor de adquisición de cara a determinar la posible ganancia o pérdida patrimonial en la venta a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las obras que redunden en un aumento de la capacidad, habitabilidad o alargamiento de la vida útil del inmueble se consideran ampliaciones o mejoras y forman parte del valor de adquisición. Por el contrario, las destinadas a mantener la vida útil o la capacidad de uso son reparaciones y conservaciones, las cuales no se incluyen en dicho cálculo. La naturaleza de las obras deberá justificarse mediante facturas y medios de prueba admitidos.
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