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A query is made regarding how to calculate the deductible depreciation of a property received through inheritance and leased. The DGT establishes that the acquisition cost shall be the value declared in the Inheritance and Gift Tax, excluding the land.
Question posed: Determination of the amount deductible for the depreciation of the leased building.
For properties acquired through inheritance, the deductible depreciation may not exceed 3% of the higher of the acquisition cost (the value in the Inheritance and Gift Tax, excluding the land, plus inherent expenses) and the cadastral value (excluding the land). If the value of the land is unknown, the acquisition cost must be prorated between the cadastral values of the land and the construction. Depreciation applies only to the value of the construction.
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