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A taxpayer inquired how to calculate the acquisition value of an inherited and rented property without having deducted depreciation. The DGT ruled that the acquisition value must be reduced by the minimum tax depreciation, regardless of whether it was applied as an expense for tax purposes.
Question posed: Calculation of the acquisition value.
The acquisition value of the transferred assets must be reduced by the amount of tax-deductible depreciation. In any case, the minimum depreciation must be calculated, regardless of its actual consideration as an expense. This percentage shall be applied based on the number of days the property has been leased during each tax period.
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