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The taxpayer inquired whether urbanisation costs paid for a self-built home can increase the acquisition cost or be applied to the deduction for investment in the main residence. The DGT ruled that while these costs increase the acquisition value as an improvement, they cannot be used for the deduction.
Question posed: Whether the urbanization expenses paid are considered an increased cost of the dwelling in the event of its sale and the possible application of the deduction for investment in the primary residence.
The urbanization expenses paid are considered an improvement and form part of the acquisition value of the dwelling. However, these amounts are not included in the base for the deduction for investment in the primary residence as they do not meet the requirements of said transitional provision.
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