Field help:
(2018)
Depreciation amount in 2018
Enter the proportional amount of straight-line or declining-balance depreciation attributable to the leased portion in 2018.
Attention: Enter here only the actual depreciation amount for the year 2018. If necessary, reduce your full depreciation by the amount of land not used for generating income!
Example: The depreciation for the entire building in the assessment year is 2018 totalling 1.200 Euro. The house consists of two apartments, one of which is used with 200 sqm and one of which is rented with 100 sqm. In this case, you can only claim 1/3 as depreciation, that is a total of 400 Euro.