Deducción fiscal que permite amortizar el costo del edificio (no el terreno) durante 27.5 años (residencial) o 39 años (comercial). Reduce significativamente el ingreso gravable aunque la propiedad no pierda valor real. Al vender, se aplica Depreciation Recapture como impuesto adicional.
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Manhattan remains the preeminent destination for **foreign direct investment** in the United States real estate sector, offering unparalleled stability and
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