Skip to content
V0716-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Inherited property depreciation may be calculated using the value established for Inheritance Tax

A query was raised regarding the value to be used when calculating the depreciation of an inherited property intended for rental. The DGT has ruled that, for properties acquired free of charge, the acquisition cost is the value of the asset according to Inheritance and Gift Tax regulations.

In 6 key points

Lifecycle

2022-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact