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A query was raised regarding whether land value can be excluded from depreciation calculations if it is specified in the purchase deed. The Directorate General for Taxes (DGT) ruled that if the land value is explicitly determined in the deed, it must be excluded from the acquisition cost when calculating deductible expenses.
Cuestión planteada A efectos del gasto deducible por amortización de los rendimientos de capital inmobiliario, si en la escritura pública de compraventa del inmueble se determinó el valor del suelo, puede excluirse del cómputo dicho valor del suelo.
Para calcular la amortización de los rendimientos del capital inmobiliario, se aplica el 3 por ciento sobre el mayor entre el coste de adquisición o el valor catastral, excluyendo siempre el valor del suelo. Si en la escritura pública de compraventa se ha determinado qué parte del coste corresponde al suelo, dicho valor se excluirá del cómputo para el cálculo del gasto deducible anual.
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