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A taxpayer inquires whether architect fees for project design and technical management of a construction project can be included in the acquisition value of the real estate. The DGT responds in the affirmative, as these are actions directly related to the construction of the asset.
Question posed: Whether said expenses are considered expenses inherent to the acquisition for the purposes of calculating the capital gain or loss in Personal Income Tax.
In cases of direct execution of construction works, the acquisition value is composed of the amount of the land, the cost of the works, and the expenses and taxes inherent to the acquisition. Architect fees for the preparation of the project and the technical management of the works are considered expenses inherent to the acquisition due to being directly related to the construction of the real estate.
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