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The taxpayer asks which value to use when deducting depreciation for a property rented in France for which no cadastral value is available. The DGT rules that the deductible depreciation is 3% of the higher of the acquisition cost or the cadastral value, always excluding the value of the land.
Cuestión planteada Qué valor debe tomar para la deducción del gasto por amortización de dicho inmueble que está alquilado.
Para determinar la amortización deducible de un inmueble, se aplicará el 3% sobre el mayor de dos valores: el coste de adquisición satisfecho (incluyendo gastos e impuestos, pero excluyendo el valor del suelo) o el valor catastral (excluyendo el valor del suelo). Si no se conoce el valor del suelo, este se calculará prorrateando el coste de adquisición entre los valores catastrales del suelo y de la construcción. Cada propietario determinará su amortización en función de su coeficiente de propiedad.
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