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A taxpayer has enquired whether the demolition of their home and the associated costs constitute a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that demolition is a change in assets that may generate a loss if no compensation is received.
Cuestión planteada Se solicita saber si el derribo y los gastos asociados al mismo originan una pérdida patrimonial a efectos del cálculo del Impuesto sobre la Renta de las Personas Físicas.
La demolición de la vivienda constituye una alteración en la composición del patrimonio que da lugar a una variación en su valor. Si el edificio no está asegurado y no se percibe indemnización, se generará una pérdida patrimonial por el valor de adquisición de la vivienda (sin incluir el suelo), la cual se integrará en la base imponible general. Los gastos de demolición se consideran inversiones y mejoras que aumentan el valor de adquisición del terreno para futuras transmisiones.
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