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A taxpayer asks whether they can deduct Inheritance Tax and the Tax on the Increase in Value of Urban Land paid when inheriting a property for rental purposes. The DGT responds that these taxes are not rental expenses, but rather form part of the increased acquisition value of the property.
Question posed: Deductibility of the aforementioned taxes.
Taxes paid for the acquisition of real estate, such as Inheritance and Gift Tax or the Tax on the Increase in Value of Urban Land, are not expenses related to the lease. These amounts constitute an increase in the acquisition value of the asset. Specifically, the tax on the increase in value of the land is incorporated into the value of the land, which is not subject to depreciation.
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