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V1674-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

The acquisition value of the real estate must be reduced by depreciation even if it has not been deducted

The taxpayer asks whether the depreciation of a rented property must be taken into account to calculate the capital gain upon its sale, given that it was not deducted as an expense. The DGT responds that the acquisition value must be reduced by the fiscally deductible depreciation, regardless of whether it was applied as an expense or not.

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2022-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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