Foreign property and potential benefit if I depreciate

I have a foreign property in my home country in Europe which I'm currently renting. My question is: is it really beneficial to start depreciating for the 30 years allowed? If so, what if after a few years of renting it I decide to live there by myself, or if I pass it to my children. If the benefit of depreciation is not sufficiently great it seems easier to not depreciate.

 

Thank you