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The taxpayer asks whether it is possible to deduct a depreciation rate lower than 3% on the rental of their properties. The DGT responds that it is possible to apply a lower percentage, but warns that to calculate the acquisition value of the asset, the minimum depreciation must always be applied.
Question posed: Yes, for the purposes of calculating depreciation as a deductible expense, a percentage lower than 3% may be applied.
For income from real estate capital, the deductible depreciation may not exceed 3% of the higher of the acquisition cost or the cadastral value (excluding land). Therefore, it is possible to apply a percentage lower than 3%. However, to determine the acquisition value of the properties, the minimum depreciation must be computed, regardless of whether it has been deducted as an expense or not.
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