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A taxpayer asks whether levies paid for works in their building can be added to the acquisition value of the property when selling it. The DGT responds that if the works constitute improvements or extensions, they can indeed increase said value.
Cuestión planteada Solicita conocer si los gastos por la derrama son mayor valor de adquisición a la hora de determinar la posible ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Las obras que supongan una mejora o ampliación, aumentando la capacidad, habitabilidad o vida útil del inmueble, constituyen un mayor valor de adquisición. No se incluyen los gastos de reparación y conservación destinados solo a mantener el uso normal. En caso de obras realizadas por la comunidad, cada propietario debe imputarse la parte correspondiente según su cuota de participación en la derrama.
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