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A taxpayer asks how to calculate the depreciation of furniture and fittings in a rented property if the original invoices are unavailable. The DGT responds that the simplified depreciation table may be applied, provided that the cost and date of acquisition can be proven.
This clarifies the method for calculating deductible depreciation for movable assets in rental properties when original purchase documentation is missing, offering a simplified alternative for taxpayers.
The tax team reviews your specific situation.
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