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V1239-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

The depreciation of a rented property may be deducted up to its acquisition value

A taxpayer inquires about the limit for deductible depreciation of an inherited and rented apartment. The DGT clarifies that the limit for accumulated depreciation is the acquisition value of the property (excluding land), and not the acquisition cost paid.

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2021-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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