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V2351-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Calculation of depreciation for leased properties: application of 3% on acquisition cost or cadastral value

A taxpayer inquired which value should be used to deduct the depreciation of a flat in Finland acquired via donation. The DGT clarifies that a 3% rate applies to the higher of two values: the acquisition cost (excluding land) or the cadastral value (excluding land).

The question raised

Cuestión planteada Qué valor debe tomar para la deducción del gasto por amortización.

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