Abschreibung

Wertverzehr des Gebäudes, der jährlich zu einem bestimmten Prozentsatz als steuerlicher Verlust im Rahmen der Absetzung für Abnutzung (AfA) geltend gemacht und wie Kosten (Werbungskosten) von den Einnahmen abgezogen bzw. gegen bestimmte Einkünfte verrechnet werden kann. Bemessungsgrundlage der AfA sind die Herstellungs- oder Anschaffungskosten, wobei die Gebäudeabschreibung mit dem Zeitpunkt der Anschaffung oder Herstellung des Gebäudes beginnt. Bei Altbau- oder Denkmalobjekten gelten unter Umständen erhöhte Abschreibungssätze.

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