## [Tax Newsletter - March 2021](/en_GB/new/tax-newsletter-march-2021) # Tax Newsletter - March 2021 sPAIN - 04 / 06 / 2021 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-march-2021) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_march_2021.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_marzo_2021_3.jpg) ## [**2020 personal income tax and wealth tax filing season: how to depreciate inherited or gift properties**](https://www.garrigues.com/en_GB/new/2020-personal-income-tax-and-wealth-tax-filing-season-how-depreciate-inherited-or-gift) In the tax information and on the draft return that the finance authority will make available to taxpayers, greater details will be provided of income obtained from rental property, including a calculation of depreciation expense. The Spanish finance authority, calculates the depreciation expense for inherited or gifted properties only on the cost of investments and improvements made on the property and the expenses and taxes associated with its acquisition. [**KEEP READING**](https://www.garrigues.com/en_GB/new/2020-personal-income-tax-and-wealth-tax-filing-season-how-depreciate-inherited-or-gift) - [**Judgments**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf#page=8) - [**Decisions**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf#page=14) - [**Resolutions**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf#page=22) - [**Legislation**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf#page=25) - [**Miscellaneous**](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf#page=29) ## Access the complete Newsletter [here](https://www.garrigues.com/sites/default/files/documents/tax_newsletter_-_march_2021.pdf). 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