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A taxpayer inquired how to account for the depreciation of a leased property when calculating capital gains upon sale, given that these were not deducted during the rental period. The Directorate General of Taxes (DGT) ruled that the acquisition value must be reduced by such depreciation, even if it was not actually claimed.
Cuestión planteada Teniendo en cuenta que el coste de adquisición del inmueble es superior al valor catastral, forma de computar las amortizaciones del inmueble a efectos de determinar el valor de adquisición del mismo para el cálculo de la ganancia patrimonial en el IRPF.
El valor de adquisición se determina sumando el importe real de compra, inversiones, mejoras y gastos inherentes, minorando este valor por las amortizaciones fiscalmente deducibles. Para el cálculo de la ganancia patrimonial, se debe computar la amortización mínima, independientemente de si se consideraron como gasto o no. En este caso, al ser el coste de adquisición superior al valor catastral, el porcentaje de amortización se aplicará sobre dicho coste.
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