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A query was raised regarding whether paid rent amounts can be deducted from a property's sale price and whether depreciation reduces the acquisition value. The DGT ruled that rent discounts do not reduce the transfer value, whereas depreciation does reduce the acquisition value.
Cuestión planteada Si el importe de las rentas percibidas por el alquiler minoraría el valor de transmisión y el importe de las amortizaciones minoraría, a su vez, el valor de adquisición.
El valor de transmisión es el importe real de la enajenación, siempre que no sea inferior al valor de mercado, por lo que los descuentos pactados por alquileres no pueden minorar dicho valor. Por otro lado, el valor de adquisición se minorará en el importe de las amortizaciones efectuadas durante el periodo en que la vivienda haya estado arrendada.
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