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A query was raised regarding whether certain expenses incurred on a property can be considered improvements to increase its acquisition value for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that only extension or improvement works qualify, whereas repair or maintenance works do not.
Cuestión planteada Se solicita conocer si dichos gastos pueden calificarse como de mejora a efectos de que sean considerados como mayor valor de adquisición del inmueble en el Impuesto sobre la Renta de las Personas Físicas.
Las obras destinadas a mantener la vida útil o capacidad de uso del inmueble son reparaciones y conservación, no computan en el valor de adquisición. Las obras que aumenten la capacidad, habitabilidad o alarguen la vida útil se consideran ampliaciones o mejoras y sí forman parte del valor de adquisición. El contribuyente debe justificar la naturaleza de las obras mediante facturas que cumplan los requisitos legales.
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