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V1693-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

The depreciation of an inherited property may be deducted by applying 3% to the higher of its acquisition value or the cadastral value of the construction

A query is made regarding how to calculate the deductible depreciation of a property received through inheritance and leased. The DGT establishes that the acquisition cost shall be the value declared in the Inheritance and Gift Tax, excluding the land.

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2022-07-15PublishedPublished 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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