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An owner of an inherited property with a rental agreement dating from 1969 asks whether they may apply a tax benefit. The DGT responds that the depreciation of the property may be deducted as additional compensation if the agreement does not include a right to rent review.
Question posed: Application of the provisions set forth in the third transitional provision of the LIRPF.
In lease agreements prior to May 9, 1985, which do not grant a right to rent review under the LAU, the depreciation of the property may be included as an additional deductible expense by way of compensation. This expense may be accounted for twice: as a tax-deductible expense and as compensation, potentially generating a negative net income. This deduction is applied proportionally to the period during which the property is leased and the heir is subrogated into these rights.
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