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V1250-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Property acquisition costs are not directly deductible from rent, but via depreciation

The taxpayer asks whether purchase costs of a rented property can be deducted and if transferring shares to another market constitutes a capital loss. The Tax Agency clarifies that purchase costs are integrated into the acquisition value for depreciation purposes or for calculating capital gains/losses upon sale, and that no capital loss occurs if the shares have not been sold.

In 6 key points

Lifecycle

2022-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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