Hello, I have a question regarding V+V,
if I bought an apartment building in 2021 and rented out only one apartment in the same year and then all apartments in 2022.
Will the depreciation remain the same as in 2021, or will it be calculated pro rata again? Because it's called "linear," meaning it won't change, even if all apartments are rented later in 2022?
Thanks in advance!
(2 votes)
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If all apartments are basically for rent, so there is no private use or conscious void because of isso, because the AfA is not shortened.
Perfect. Thank you.
The depreciation has nothing to do with the rental booth. It means depreciation for wear, but it also happens exactly when the apartment is NOT rented.
Tax payable on the rented apartment only, right?
No, the entire building material is legally losing value. This has little to do with actual wear. She reduces the profit.