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A query was raised regarding the value to be used when calculating the depreciation of an inherited property intended for rental. The DGT has ruled that, for properties acquired free of charge, the acquisition cost is the value of the asset according to Inheritance and Gift Tax regulations.
Cuestión planteada Desea conocer qué valor se toma para el cálculo de la amortización a efectos de la determinación de los rendimientos de capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
La amortización de inmuebles es deducible si no excede el 3% del mayor entre el coste de adquisición satisfecho o el valor catastral (sin suelo). En caso de herencia, el coste de adquisición es el valor del bien aplicado según las normas del Impuesto sobre Sucesiones y Donaciones o su valor comprobado en dichos gravámenes. El límite de la amortización acumulada no podrá superar el valor de adquisición, excluyendo el valor del suelo.
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