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A taxpayer has requested clarification on how to calculate capital gains or losses arising from the sale of a second home that was rented out. The Directorate General for Taxes (DGT) clarifies that the acquisition value must be reduced by the depreciation applied during the rental period.
Question posed: Amount of the capital gain or loss that would be determined by the sale of the real estate property.
To determine the capital gain or loss, the acquisition value of the real estate property is composed of the actual purchase amount, investments, improvements, and inherent expenses, reduced by the tax-deductible depreciation. In the case of real estate leased as income from real estate capital, the minimum depreciation must be calculated, regardless of whether it has been applied or not. The depreciation percentage shall be applied based on the number of days the property has been leased during each tax period.
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