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The consultant asks whether energy efficiency works carried out in their home can be added to the acquisition value to calculate the patrimonial gain. The DGT responds that only works classified as improvements or extensions are included, excluding repair and conservation costs.
Cuestión planteada Solicita conocer si las obras que realice tendrán la consideración de mejora que incremente el valor de adquisición del inmueble a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición incluye el coste de las inversiones y mejoras efectuadas en los bienes adquiridos. Se consideran mejoras o ampliaciones aquellas obras que aumentan la capacidad, habitabilidad o vida útil del inmueble. Por el contrario, los gastos de reparación y conservación destinados a mantener el uso normal o la vida útil no forman parte del valor de adquisición. La calificación de cada obra y su acreditación son cuestiones de hecho que deben valorar los órganos de gestión e inspección.
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