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A taxpayer inquired how to calculate the depreciation for two properties in the United Kingdom that share a plot and lack a cadastral value. The Directorate General for Taxes (DGT) ruled that depreciation is calculated by applying 3% to the higher of either the cadastral value (excluding land) or the acquisition cost (excluding land).
Cuestión planteada 1.- Al no existir valoraciones catastrales en Reino Unido, cálculo del gasto en concepto de amortización.
Para determinar la amortización deducible de un inmueble, se aplica el 3% sobre el mayor de dos valores: el valor catastral (sin el suelo) o el coste de adquisición satisfecho (sin el 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. Los gastos comunes de la parcela no pueden repartirse únicamente por extensión, ya que el criterio depende de la naturaleza de cada gasto.
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