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A query was raised regarding whether the acquisition value specified in Article 36 of the Personal Income Tax Law (LIRPF) can be used to calculate deductible depreciation for inherited property. The Directorate General for Taxes (DGT) ruled that accumulated depreciation cannot exceed said acquisition value (excluding the value of the land).
Cuestión planteada Si a efectos del cálculo de la amortización como gasto deducible, se puede considerar como valor de adquisición el establecido en el artículo 36 de la Ley del Impuesto.
En inmuebles adquiridos a título gratuito, el importe de las amortizaciones acumuladas deducibles no puede exceder del valor de adquisición definido en el artículo 36 de la LIRPF, excluyendo el valor del suelo. Aunque el reglamento establece un límite anual del 3% sobre el mayor de los valores (coste de adquisición o valor catastral), el límite global de la amortización acumulada es el valor de adquisición del inmueble.
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