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V3145-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

The acquisition value must be reduced by the deductible depreciation in the lease of the dwelling

The taxpayer asks whether the depreciation deducted as an expense in the income from real estate capital must be subtracted when calculating the capital gain from the sale of the dwelling. The DGT responds that yes, the acquisition value must be reduced by said depreciation.

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2018-12-11PublishedPublished 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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