Does the replacement of asphalt shingles on a house count as a capital improvement when selling?

A few shingles would count as a repair. If you replaced the roof, that is a capital improvement.

The IRS indicates what constitutes a real property capital improvement as follows:

• Fixing a defect or design flaw
• Creating an addition, physical enlargement or expansion
• Creating an increase in capacity, productivity or efficiency
• Rebuilding property after the end of its economic useful life
• Replacing a major component or structural part of the property
• Adapting property to a new or different use
• http://www.dbbllc.com/newsletters/focus/mar2012/irs-clarifies-capital-improvement-vs-repair-expense>