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A taxpayer asks whether works carried out on a premises to convert it into a café can be considered improvements to increase its acquisition value. The DGT responds that it will depend on whether the works are repairs or extensions/improvements, and must be supported by invoices.
Cuestión planteada Solicita saber si dichos gastos tienen la calificación de mejora a efectos del valor de adquisición en la transmisión del local en el Impuesto sobre la Renta de las Personas Físicas.
Las obras de reparación y conservación destinadas a mantener la vida útil o capacidad de uso no forman parte del valor de adquisición. Por el contrario, las ampliaciones o mejoras que aumenten la capacidad, habitabilidad o vida útil del inmueble sí constituyen parte de dicho valor. La calificación de las obras dependerá de su carácter y el contribuyente deberá justificarlas mediante facturas que cumplan los requisitos legales.
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