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An owner of an inherited and rented property inquires whether the depreciation must be subtracted from the acquisition value upon its sale. The DGT responds that the acquisition value must be reduced by the tax-deductible depreciation carried out during the lease period.
Question posed: Whether the depreciation applied for the purposes of calculating the capital gain or loss in Personal Income Tax must be subtracted from the acquisition value.
To determine the capital gain or loss in the transfer of real estate, the acquisition value must be reduced by the amount of the tax-deductible depreciation. The minimum depreciation must be taken into account, regardless of whether it was considered an actual expense, by applying the fixed percentage based on the number of days the property was leased.
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