Calculadora de Depreciación Comercial Gratis
Calcula la depreciación de propiedades comerciales en 39 años. Incluye mejoras y componentes separables.
Total Annual Depreciation
$26,410
Total Annual Depreciation vs Marginal Tax Rate
Fórmula
## Commercial Property Depreciation Commercial real estate (office, retail, industrial) uses a 39-year straight-line depreciation schedule for the building structure. ### Building Depreciation **Annual Depreciation = (Purchase Price - Land Value) / 39** ### Tenant Improvements Qualified leasehold improvements may be depreciated over 15 years using straight-line, which is faster than the 39-year building schedule. ### Important Distinctions - **39-year**: Non-residential buildings placed in service after 1993 - **27.5-year**: Residential rental property (80%+ of rental income from dwelling units) - **15-year**: Land improvements, qualified leasehold improvements - Land is never depreciable ### Mid-Month Convention The first and last years of depreciation use a mid-month convention, meaning you get a partial deduction based on the month placed in service.
Ejemplo Resuelto
A $1,200,000 commercial building with $300,000 land value and $50,000 in tenant improvements. 35% tax rate.
- 01Depreciable basis: $1,200,000 - $300,000 = $900,000
- 02Annual building depreciation: $900,000 / 39 = $23,077
- 03Annual TI depreciation: $50,000 / 15 = $3,333
- 04Total annual depreciation: $23,077 + $3,333 = $26,410
- 05Annual tax savings: $26,410 x 35% = $9,244
- 06Monthly depreciation: $26,410 / 12 = $2,200.83
Preguntas Frecuentes
What is the difference between 27.5 and 39-year depreciation?
Residential rental property (apartments, houses) uses 27.5 years. Commercial property (office, retail, warehouse) uses 39 years. The classification depends on property use, not building type. If 80%+ of gross rental income comes from dwelling units, it qualifies as residential.
Can I depreciate a parking lot or landscaping faster?
Yes. Land improvements such as parking lots, sidewalks, fences, and landscaping are depreciated over 15 years using straight-line. A cost segregation study can identify and reclassify these components from the building structure.
What if the building is mixed-use?
Mixed-use buildings may need to be split. If residential use is 80% or more, the entire building uses 27.5 years. If commercial use exceeds 20%, you may need to allocate the building cost between the two schedules.