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A community of property owners has requested clarification on how to calculate the acquisition value of a commercial premises that has been rented out without having deducted depreciation. The Directorate General for Taxes (DGT) ruled that the acquisition value must be reduced by the minimum depreciation amount, regardless of whether it was treated as an expense or not.
Cuestión planteada Cálculo del valor de adquisición.
El valor de adquisición de los elementos patrimoniales transmitidos se minorará en el importe de las amortizaciones fiscalmente deducibles, computándose en todo caso la amortización mínima, con independencia de su efectiva consideración como gasto. Esta amortización mínima se determinará según el período máximo de amortización o el porcentaje fijo que corresponda. El porcentaje se aplicará en función de los días que el inmueble haya estado arrendado en cada período impositivo.
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