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V1878-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Depreciation of the property may be deducted as compensation in rental agreements prior to May 1985

An owner of an inherited property with a rental agreement dating from 1969 asks whether they may apply a tax benefit. The DGT responds that the depreciation of the property may be deducted as additional compensation if the agreement does not include a right to rent review.

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2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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