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V2540-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Improvements and extensions increase acquisition value, repairs do not

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.

The question raised

It is requested to determine whether the works carried out will be considered improvements that increase the acquisition value of the property for the purposes of calculating the capital gain or loss in the Personal Income Tax.

The DGT's ruling

The acquisition value includes the cost of investments and improvements made to the acquired assets. Works that increase the capacity, habitability, or useful life of the property are considered improvements or extensions. Conversely, repair and maintenance expenses intended to maintain normal use or useful life do not form part of the acquisition value. The classification of each work and its accreditation are matters of fact that must be assessed by the management and inspection bodies.

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