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A query was raised regarding whether the acquisition value specified in Article 36 of the Personal Income Tax Law (LIRPF) can be used to calculate the depreciation of a property acquired via a gratuitous title. The Directorate General for Taxes (DGT) ruled that the limit for cumulative depreciation is the acquisition value defined in said article, excluding the value of the land.
This ruling clarifies the calculation method for property depreciation for tax purposes, specifically confirming that the land value must be excluded when determining the acquisition value limit for cumulative depreciation.
The tax team reviews your specific situation.
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