Doctrine by topic · DGT Observatory

Expansion: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 45 rulings · 2015–2026

Current position

The acquisition value includes the cost of investments, improvements, and expansions that increase the capacity, habitability, or useful life of the property. Repair and maintenance expenses intended to maintain the useful life or normal use of the asset are not included. The taxpayer bears the burden of justifying the nature of the works through invoices and means of proof admitted in Law.

The DGT's position has remained constant over time. Since 2015, the distinction between improvement (which increases capacity, habitability, or useful life) and repair (which maintains use) has been the core of its responses. The evolution is limited to a greater insistence on the need to certify the nature of the works through means of proof.

Turning points

  1. V1583-20

    Introduces the requirement to provide means of proof admitted in Law to certify the reality, date, and amount of the work.

Analysis based on 45 of 45 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1279-26 25 May 2026

Improvements or extensions increase property acquisition value; repairs do not

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónreparación y conservaciónmejoraampliaciónrendimiento del capital inmobiliario RIRPF — RD 439/2007, Reglamento del IRPF art. 13LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1197-26 21 May 2026

Repair and maintenance costs deductible as rental income from real estate

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariogastos de conservacióngastos de reparaciónmejorasampliación LIRPF — Ley 35/2006 del IRPF art. 23.1LIRPF — Ley 35/2006 del IRPF art. 27.2
Affects CompanyExpat · Non-residentIndividual
V1168-26 20 May 2026

Improvements or extensions may increase property acquisition value

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónmejoraampliaciónreparación y conservaciónganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 23
Affects CompanyExpat · Non-residentIndividual
V2540-25 18 Dec 2025

Improvements and extensions increase acquisition value, repairs do not

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónmejoraampliaciónreparación y conservaciónganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 35RIRPF — RD 439/2007, Reglamento del IRPF art. 13
Affects CompanyExpat · Non-residentIndividual

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