Calculadora de Depreciación Inmobiliaria — Fórmula
## Real Estate Depreciation for Tax Purposes
The IRS allows property investors to deduct the cost of buildings (not land) over a set recovery period using straight-line depreciation.
### Formula
**Annual Depreciation = Building Value / Recovery Period**
### Recovery Periods
- Residential rental property: 27.5 years
- Commercial property: 39 years
- Land is never depreciable
The IRS allows property investors to deduct the cost of buildings (not land) over a set recovery period using straight-line depreciation.
### Formula
**Annual Depreciation = Building Value / Recovery Period**
### Recovery Periods
- Residential rental property: 27.5 years
- Commercial property: 39 years
- Land is never depreciable
Ejemplo Resuelto
A residential rental property has a building value of $300,000 (excluding land) with a 27.5-year recovery period.
- Annual depreciation: $300,000 / 27.5 = $10,909.09
- Monthly depreciation: $10,909.09 / 12 = $909.09
- Over the full recovery period, the entire $300,000 building value is depreciated