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V2950-23 8 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Construction costs and inherent expenses may be included in the acquisition value of a dwelling

A taxpayer asks whether construction costs and other expenses can be integrated into the acquisition and transfer values for the purpose of calculating capital gains. The DGT responds that the costs of works and the expenses inherent to the purchase and sale do indeed form part of said values.

The question raised

Question posed: Consideration of the following expenses as components of the acquisition and transfer values, for the purpose of calculating capital gains:

The DGT's ruling

The acquisition value includes the actual amount of the land, the cost of construction works, and the expenses and taxes inherent to the acquisition and to the declaration of new construction. Inherent expenses are those directly related to the purchase and sale of the real estate. In cases of self-promotion, the cost of the works must be substantiated by means of evidence admitted in law. The date of acquisition of the construction is the date of completion of the works, or the date of the deed of declaration of new construction if the date of completion of the works cannot be substantiated.

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