A new tax calculation applies the full annual depreciation amount even though the rental property is only acquired during the calendar year. For the first year this can overstate the expected deduction base. Acquisition timing, permissible annual amount and proportion of the year must align.
Do not reinvent the starting amount
First the applicable cost basis and depreciation method must be determined. Land fraction, any other assets and the specific classification of the building must be examined separately. This page assumes a linear annual amount already clarified by a professional. It does not determine a generally applicable building rate.
§ 7 Absatz 1 Satz 4 EStG provides for a reduction by one twelfth for each full preceding month in the acquisition/production year. Paragraph 4 governs the building amounts. [ZEITANTEIL] The linear calculation considered here is not to be transferred without review to every special depreciation case.
Reconstruct the first annual amount
In the fictitious example, a building basis of 240.000 euro and an allowable linear rate of two percent are already established. The full annual amount would be 4.800 euro. Additionally, it is expressly assumed for the sake of the example that the tax-relevant acquisition takes place in September and the necessary use for income is present accordingly.
Before September there are eight full months. The reduction is therefore eight twelfths of the annual amount; four twelfths remain. That is 1.600 euro. An unexamined adoption of all 4.800 euro would increase the deduction base to be applied in the case by 3.200 euro.
These 3.200 euro are not a tax amount. Their personal effect depends on the actual tax circumstances. The 1.600 euro depreciation also does not flow back as such into an account.
Which date is actually decisive?
An agreed notary appointment, a transfer of payment and an actual handover can have different dates. This page does not determine which of these is the tax-relevant acquisition in the individual case. Provide contract and actual status of execution in full to the tax advisor and have the decisive month confirmed.
If use begins later or changes, this also belongs in the classification. The calendar example is not an automatic clearance for every apartment purchased in that month.
Update the financing approach
Replace the unreviewed full annual value with the professionally correct first annual amount. Then avoid constructing a new guaranteed monthly payment from the lower tax deduction. The total cash requirement for purchase and loan remains separate from this.
The finished working basis shows cost basis, method, annual amount, decisive month and first proportion of the year. This makes the timing gap in the tax calculation visible and specifically examinable.