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V3145-18 11 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition value must be reduced by the deductible depreciation in the lease of the dwelling

The taxpayer asks whether the depreciation deducted as an expense in the income from real estate capital must be subtracted when calculating the capital gain from the sale of the dwelling. The DGT responds that yes, the acquisition value must be reduced by said depreciation.

The question raised

Question posed: Whether, for the purposes of calculating the capital gain, the acquisition value must be reduced by the depreciation computed as a deductible expense in the determination of the income from real estate capital derived from the lease of the dwelling.

The DGT's ruling

To determine the capital gain or loss in the transfer of real estate, the acquisition value must be reduced by the amount of the fiscally deductible depreciation. In the case of leased real estate, the corresponding minimum depreciation must be applied according to the number of days the property has been leased in each tax period.

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