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A community of property asks whether it can begin to amortize a rented premises that had not been accounted for as an expense. The DGT responds that, as it is an entity subject to the income attribution regime, the partners may deduct the amortization in their personal income tax returns.
Question posed: Possibility of amortizing the premises in the next personal income tax return.
Communities of property are not taxpayers; instead, income is attributed to their members, who are taxed on it in their personal income tax returns. If the rental is not an economic activity, the income constitutes income from real estate capital. In these cases, the amortization of the property is deductible provided it does not exceed 3 percent of the higher of the acquisition cost or the cadastral value (excluding land), with a global limit of accumulated amortization equal to the acquisition cost.
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