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The taxpayer asks whether depreciation should be applied when calculating capital gains from the sale of a rented property, even if it was not deducted from real estate income. The DGT rules that it is mandatory to reduce the acquisition value by the amount of tax-deductible depreciation.
Cuestión planteada Si a los efectos del cálculo de la ganancia patrimonial derivada de la transmisión de un inmueble que ha estado arrendado, se debe tener en cuenta la amortización del inmueble para el cálculo de su valor de adquisición, a pesar de no haber deducido nunca el transmitente gasto alguno por dicho concepto para la determinación de los rendimientos del capital inmobiliario.
Para determinar la ganancia o pérdida patrimonial, el valor de adquisición debe minorarse por el importe de las amortizaciones fiscalmente deducibles, computándose en todo caso la amortización mínima. Esta obligación existe con independencia de que el contribuyente haya considerado dicha amortización como gasto efectivo en sus rendimientos del capital inmobiliario. El porcentaje de amortización se aplicará en función del número de días que el inmueble haya estado arrendado en cada período impositivo.
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