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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
An investment property is a property that is: 1  not your primary residence, and. 2  is purchased or used in order to generate income, profit from appreciation, or to take advantage of certain tax benefits.nter Your Zip Code to Connect with a Lawyer Serving Your Area. People sometimes use the terms âinvestment propertyâ and âsecond homeâ interchangeably to describe real property that is not their primary residence, but there are some very distinct differences between these types of properties.