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V1270-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Amortization of the real estate (3%) and furniture (10%) may be deducted from income from real estate capital

The inquirer asks whether it is possible to deduct 3% of the cadastral value and 10% of the cost of furniture in residential rentals. The DGT responds in the affirmative, provided that the amortization limits established in the Personal Income Tax Regulations are applied.

Lifecycle

2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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