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A taxpayer inquired how to calculate the land value for the depreciation of a rented property when only the cadastral value is known. The DGT ruled that the acquisition cost must be apportioned between the cadastral values of the land and the building.
Question posed: How the value of the land is calculated, given that only its cadastral value is known.
When the value of the land is unknown, it shall be calculated by prorating the acquisition cost paid between the cadastral values of the land and the construction for each year. This calculation is applied to determine the depreciation of real estate, which must not exceed 3 percent of the higher of the acquisition cost or the cadastral value excluding the land.
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